Hypothetical tax-benefit reforms in Hungary: Shifting from tax relief to cash transfers for family support

Arbeitspapier

This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EUSILC data. We find that both reforms have an inequality-decreasing impact. However, when looking at labor supply responses for different household types, we show that the reforms have a non-negligible impact, especially for females in couple households. Additionally, we show that females in the middle of the income distribution in particular will reduce labor supply in response to the reforms.

Angaben zum Objekt

• Sprache: Englisch

Verweise und Beziehungen

• Erschienen in: Series: GLO Discussion Paper ; No. 1281

Klassifikation und Themen

• Klassifikation: Wirtschaft ; Demand and Supply of Labor: General ; Labor Economics Policies ; Fiscal Policies and Behavior of Economic Agents: Household
• Thema: family benefits ; reform ; labor supply ; discrete choice ; microsimulation ; EUROMOD

Beteiligte, Orts- und Zeitangaben

• Ereignis: Geistige Schöpfung
• (wer): Agúndez García, Ana ; Christl, Michael
• Ereignis: Veröffentlichung
• (wer): Global Labor Organization (GLO)
• (wo): Essen
• (wann): 2023

Weitere Informationen

• Handle: http://hdl.handle.net/10419/270973
• Letzte Aktualisierung: 10.03.2025, 11:41 MEZ