Abstract

The Burden and Disincentive Effects of Hungarian Personal Taxes, 1988-96

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

January 1997

CEPR Discussion Paper Series #1570

Abstract:
The paper analyzes the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988 and develops methods for estimating marginal indirect taxes. It evaluates the distributional impact of revenue-neutral equivalent indirect tax changes that have occurred since 1988 and shows them to have been regressive.

JEL Classifications: H2, H21, P35, P52

Working Paper Series

Date posted: April 29, 1997 ; Last revised: March 08, 2001

Suggested Citation

Newbery, David M.G. and Revesz, Tamas, The Burden and Disincentive Effects of Hungarian Personal Taxes, 1988-96 (January 1997). CEPR Discussion Paper Series #1570. Available at SSRN: http://ssrn.com/abstract=4858

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Contact Information

David M.G. Newbery (Contact Author) University of Cambridge - Department of Applied Economics ( email ) Sidgwick Avenue Cambridge CB3 9DE United Kingdom +44 1223 335 246 (Phone) +44 1223 335 299 (Fax)
Centre for Economic Policy Research (CEPR) 90-98 Goswell Road London EC1V 7RR United Kingdom +44 1223 335 246/7 (Phone)
CESifo (Center for Economic Studies and Ifo Institute for Economic Research) Poschinger Str. 5 DE-81679 Munich Germany
Tamas Revesz Budapest University of Economic Sciences and Public Administration ( email ) 8 Fovam ter Budapest, H-1093 Hungary 36-1 117 5773 (Phone) 36-1 117 4539 (Fax)

Abstract

Date posted: April 29, 1997 ; Last revised: March 08, 2001

Suggested Citation

Contact Information

David M.G. Newbery (Contact Author)

Tamas Revesz