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,...

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,...

This study investigates the crowding out effect among old and young workers in the Hungarian public sector, using job-level data. The analysis improves upon analyses based on aggregate data by considering the levels of employment for various labour types and the employment opportunities and...

Sorting into public sector jobs may be motivated not only by the available income but also by other aspects, such as stronger demand for security or for social usefulness. The demand for larger job security - beside other factors - can be the consequence of family circumstances. We have...

Based on the microbased panel datasets of the Labour Force Survey between 1998 and 2010 and the administrative Pension Fund data between 2000 and 2006 we analyse the number, composition and subsequent labour market behaviour of former public sector employees in Hungary. We show that the greater...

The paper looks at the effect of exceptionally large fluctuations in the level of public sector pay on the number and quality of workers moving from the private to the public sector in Hungary. Special emphasis is put on the unique pay rises taking place before and after the 2002 elections. The...

Thanks to a joint effort of the Central Statistical Office (KSH) and the National Pension Insurance Directorate (ONYF) a special survey conducted in January-March 2008 provided information - for the first time - on the total accrual years of the non-pensioner population of Hungary. The data base...