Bitte verwenden Sie diesen Link, um diese Publikation zu zitieren, oder auf sie als Internetquelle zu verweisen: https://hdl.handle.net/10419/108296 
Autor:innen: 
Erscheinungsjahr: 
2013
Schriftenreihe/Nr.: 
IEHAS Discussion Papers No. MT-DP - 2013/17
Verlag: 
Hungarian Academy of Sciences, Institute of Economics, Centre for Economic and Regional Studies, Budapest
Zusammenfassung: 
This paper reviews recent developments in the theory of optimal income taxation and draws two broad conclusions with respect to the Hungarian personal income tax system. The first conclusion is that the optimal top marginal tax rate is likely to be higher, perhaps substantially, than the actual rate. The second conclusion is that the optimal tax burden of earnings near the minimum wage is likely to be lower than the actual tax burden. It is discussed how these results depend on the parameters describing labor-supply behavior, the income distribution, and the redistributive preferences of society.
Schlagwörter: 
optimal income taxation
top income tax rate
Hungary
emerging markets
JEL: 
H21
H24
ISBN: 
978-615-5243-73-8
Dokumentart: 
Working Paper

Datei(en):
Datei
Größe
570.47 kB





Publikationen in EconStor sind urheberrechtlich geschützt.