It was ten years ago that the tax reform entered into force with January 1st, 1988. It reintroduced in Hungary the …, impacts, operation and functional disturbances of the Hungarian tax system. The study attempts to equally highlight the … requirements to be raised towards tax policy and the quantified effects of our tax system. It discusses the taxes of private …

The article sets out to review international empirical literature on the behavioural effects induced by the tax system …, and corporate invest-ment. This may assist primarily in measuring likely effects of various tax and benefit reforms (such …

Flat-tax schemes are being adopted by many Central and Eastern European countries as a way of boosting their economies … and tax revenues. Though there are signs that some countries do manage to improve in both respects, it is hard in general … to distinguish the behavioural response to tax changes from the effect of increased tax enforcement. This study addresses …

The study analyses the incentive impacts of social monetary benefits on the behaviour of economic subjects. First a … brief theoretical overview of the incentive impacts of social benefits is given (with particular attention to the incentive … policy. It is investigated how the general tendencies of the changes in the Hungarian system of social benefits (deriving …

The article analyses a general framework which contains several interesting special transfer (tax and pension) models … optimize their position in several respects: voluntary saving with or without tax advantages, where they are constrained by …

difficulty with repayments in 2009 and 2010, due to the financial crisis. The HKFSZIM micro-simulation model was used to simulate …

government s tax policy by the analysis of the 1994 personal income tax returns. A descriptive analysis is provided on the main … characteristics of the income structure and the distribution of tax burden of the persons with taxable income. It turned out that the … tax discounts are available mostly for the highest income groups. The Hungarian personal income tax system were found to …

focus on the full tax package, showing how micro-simulation can be used to analyse the distributive effects of policy …Micro-simulation is used to evaluate planned proposals in economic policy in most developed countries. This study … presents the micro-simulation model devised by the Office of the Fiscal Council, Hungary, which allows changes in personal …

The Hungarian government had exaggerated expectations of the introduction of single-rate income tax: in the event, both … their income tax, yet the national-level proportion of saving has failed to rise: the introduction of single-rate income tax … supply side, the effect of introducing single-rate income tax has also been very weak. Consumption is hardly rising. The tax …