Cseres-Gergely, Zsombor; Simonovits, András - 2011
The Hungarian Personal Income Tax system is being transformed between 209 and 2013. Tax brackets and the previously … existing tax credit is being abolished and this changes the net/gross income ratios in all income categories. This does not … fund occurs. This paper describes the size of this deficit and its distribution within the society. -- pension ; tax system …