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The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988-98
David M.G. Newbery University of Cambridge - Department of Applied Economics; Centre for Economic Policy Research (CEPR); CESifo (Center for Economic Studies and Ifo Institute for Economic Research) Tamas Revesz Budapest University of Economic Sciences and Public Administration International Tax and Public Finance, Vol. 7, No. 2, 2000 Abstract: The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988 to 1998, and shows that the tax structure has converged to an almost linear form similar to the more heavily taxed EU countries. The 1998 pension reform has reversed a trend increase in average and marginal tax rates but marginal rates still appear too high for a country wishing to encourage growth and employment creation.
Keywords: Tax reform, tax burden, efficiency, equity, redistribution, Hungary, transition Accepted Paper SeriesDate posted: May 17, 2001 ; Last revised: September 14, 2001Suggested CitationContact Information
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