Bakos, Péter (contributor); Benczúr, Péter (contributor); … - 2008
Many Central and Eastern European countries are adopting flat tax schemes in order to boost their economies and tax … estimating the elasticity of taxable income in Hungary, one of the outliers in terms of not having a flat tax scheme. We analyze …-middle income taxpayers. -- Elasticity of taxable income ; tax reform ; behavioral response ; revenue estimation ; flat tax …