Artikel
The optimal top marginal tax rate: Application to Hungary
The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this result depends on the parameters describing labor-supply behavior, the income distribution, and the redistributive preferences of society.
- Sprache
-
Englisch
- Erschienen in
-
Journal: European Journal of Government and Economics (EJGE) ; ISSN: 2254-7088 ; Volume: 2 ; Year: 2013 ; Issue: 2 ; Pages: 100-118 ; A Coruña: Universidade da Coruña
- Klassifikation
-
Wirtschaft
- Thema
-
Optimal income taxation
top income tax rate
Hungary
emerging markets
- Ereignis
-
Geistige Schöpfung
- (wer)
-
Kiss, Aron
- Ereignis
-
Veröffentlichung
- (wer)
-
Universidade da Coruña
- (wo)
-
A Coruña
- (wann)
-
2013
- DOI
-
doi:10.17979/ejge.2013.2.2.4290
- Handle
- Letzte Aktualisierung
-
10.03.2025, 11:44 MEZ
Datenpartner
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Objekttyp
- Artikel
Beteiligte
- Kiss, Aron
- Universidade da Coruña
Entstanden
- 2013
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