Seit dem Jahr 2010 veröffentlicht das Statistische Amt der Europäischen Gemeinschaften spezielle Indizes für die Entwicklung administrierter Preise im Euro-Währungsgebiet. Sie umfassen Produkte, deren Preise staatlicher Einflussnahme unterliegen. Der vorliegende Beitrag präsentiert Methodik...

A tanulmány a tőkejövedelemre kivetett adó optimális nagyságára vonatkozó legújabb elméleti eredményeket tekinti át. A társasági adó mértéke, az árfolyamnyereség és a megtakarítások kamatának adóztatása körüli magyar viták arra mutatnak, hogy e normatív kérdés...

Ebben a cikkben az adómorál hatását elemezzük a személyi jövedelemadó (béradó) progresszív rendszerének társadalmilag optimális alakjára. Feltesszük, hogy az állampolgári jogon járó alapjáradékot és a közkiadást lineáris béradó fedezi. A bevallott kereseteket az...

Cost-benefit analysis (CBA), as a distinctive tool for public investment projects evaluation laying in the portfolio of the governmental authorities, strives to replicate the market in establishing economic standards for the measurement of their success, while the government’s actions are in...

This paper examines whether myopia (misperception of the long-term care (LTC) risk) and private insurance market loading costs can justify social LTC insurance and/or the subsidization of private insurance. We use a two-period model wherein individuals di¤er in three unobservable...

Political constraints and incentives are the true driver of tax reforms. This paper reviews the political economics literature on personal income tax systems and reforms to see how political mechanisms help explain tax reforms. We take some of the implications of these theories to the data using...

We propose a clientele-based model of the yield curve and optimal maturity structure of government debt. Clienteles are generations of agents at different lifecycle stages in an overlapping-generations economy. An optimal maturity structure exists in the absence of distortionary taxes and...

An optimal taxation approach is employed to discuss the interaction between factor and commodity taxes for a small open economy when both profit-earning firms and domestic consumers are imperfectly mobile internationally. In this framework, we demonstrate two main results: first, a...

This paper analyzes transfer pricing incentives under a destination-based and an origin-based VAT system. While a switch to the origin-based VAT may moderate or reinforce the incentive for transfer pricing induced by income tax differentials, we show that in the case of the EU this switch tends...

The Swiss energy strategy until 2050 envisages ambitious CO2 emission reduction targets along with substantial cutbacks in electricity consumption to establish a low-carbon economy without nuclear energy. Our computable general equilibrium analysis find that compliance with stringent CO2...