D�ra Benedek; Lelkes, Orsolya - In: Journal of Applied Economic Sciences 3 (2008) 3(5)_Fall2008, pp. 173-186
The paper presents evidence on the effects of taxes and benefits on household incomes in Hungary referring to the 2006 system and a hypothetical flat tax reform. For this, a microsimulation model is used, which is based on a matched sample of an income and a consumption survey and administrative...