A Köz-Gazdaság szerkesztősége felkért, hogy írjak egy cikket a folyóiratnak: mit tanultam Kornai Jánostól? 1969 óta dolgozom Jánossal együtt. Hosszú élete során már többször írtam visszaemlékezést róla, például a 75. születésnapja alkalmából [Simonovits, 2003], de...

E tanulmányban a magyar háztartási gázárak 2022 augusztusában bevezetett támogatási rendszerét modellezzük. Egyrészt leírjuk az akkor bevezetett rendszert, majd különféle feltevésekkel élve alternatív támogatási rendszereket hasonlítunk össze. Részletes modell alapján...

A gyermeknevelési terhek állami semlegesítésében a családi pótlék (és az adókedvezmény) helyett sokan a gyermekszámmal növekvő (vagy gyermeknevelés-függő) nyugdíjak bevezetését támogatják (vö. Kovács szerk., 2012). Ehhez az irányzathoz csatlakozik Banyár (2019) kritikus...

When it comes to the neutralisation of child-rearing burdens by the state, many experts support the introduction of pensions dependent on the number of children (or dependent on child-rearing) instead of family allowance (and tax allowance) (cf. Kovács ed., 2012). The critical review by Banyár...

Due to an EU directive, with tight deadlines, the Hungarian government has to work out program, including a pension reform. The plan is to be discussed publicly and made into a law. The last public and detailed pension package was a Working Paper of the National Bank of Hungary, 2016, which...

In Hungary, average initial old age pensions have risen much faster than average pensions over the past decade. Several factors have contributed to this, of which the method of valorization and official earnings statistics are of particular importance. In most countries, initial pensions are...

We extend the benchmark model of Aghion and Blanchard (1994) assuming two segments of the emerging private sector that differ in workers' productivity. We look at the paths of employment, wages, taxes, labor costs and profits during and after the transition, up until the shock is fully absorbed....

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 only lead to a significant loss in government's income,...

We extend the benchmark model of Aghion and Blanchard (1994) assuming two segments of the emerging private sector that differ in workers’ productivity. We look at the paths of employment, wages, taxes, labor costs and profits during and after the transition, up until the shock is fully...

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 only lead to a significant loss in government's income,...