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The optimal top marginal tax rate: Application to Hungary
European Journal of Government and Economics
View Archive Info| Field | Value | |
| Title |
The optimal top marginal tax rate: Application to Hungary
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| Creator |
Kiss, Aron
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| Subject |
Optimal income taxation; top income tax rate; Hungary; emerging markets
H21; H24 |
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| Description |
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.
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| Publisher |
Europa Grande
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| Contributor |
—
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| Date |
2013-12-30
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| Type |
info:eu-repo/semantics/article
info:eu-repo/semantics/publishedVersion Peer-reviewed Article |
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| Format |
application/pdf
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| Identifier |
http://www.ejge.org/index.php/ejge/article/view/42
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| Source |
European Journal of Government and Economics; Vol 2, No 2 (2013); 100-118
2254-7088 |
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| Language |
eng
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| Relation |
http://www.ejge.org/index.php/ejge/article/view/42/35
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| Rights |
Copyright (c) 2013 Aron Kiss
http://creativecommons.org/licenses/by/4.0 |
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