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 …

traditional income distribution analysis the underlying data base for the study is incomes of the population reported to tax … tremendously high. The causes are basically originating from faulty tax system, inflation, unfavorable demographic changes, and the …

in the regime, based on personal income (consolidated income subject to general tax rates and total income including … income subject to separate tax rates) declared to the Hungarian Tax and Financial Control Administration (APEH). A follow … internal structural changes taking place. The results obtained based on data from personal income tax returns contradict these …