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estimating the elasticity of taxable income in Hungary, one of the outliers in terms of not having a flat tax scheme. We analyze …
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respond to global crisis that hit Hungary hard, the Bajnai government enacted a series of economic reforms and spending cuts …
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In our paper, we have used a database of tax returns from 2011 to assess how the tax reform, implemented in personal income taxation between 2010 and 2013, affected the tax burden of certain social groups and what implications the reforms had on the public finances. Our research follows the...
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