Legislating Unorthodox Taxes: The Hungarian Experience

Society and Economy 36 (2014) 3, pp. 339–368

30 Pages Posted: 16 Nov 2014

See all articles by Daniel Deak

Daniel Deak

Corvinus University of Budapest

Date Written: January 15, 2014

Abstract

To date, a series of non-traditional schemes have proliferated in the area of tax law, challenging the widely accepted principles of tax legislation. Lump-sum or presumptive taxes, redemption fees or tax amnesty, corrective taxes (bank levies), or confiscatory taxes (e.g., banker bonuses) can hardly be reconciled with the hard core of tax legislation that is established on the principles of equality and legal certainty. The present paper discusses these unorthodox types of public charges.

Keywords: tax amnesty, arbitrary state, windfall gain, redemption fee, Rubik agreements, fiscal populism, balanced-budget provision, non-discrimination, proportionality, confiscatory tax, share of social burdens, reverse discrimination, protection of human dignity in tax matters, distributive justice

JEL Classification: K34

Suggested Citation

Deak, Daniel, Legislating Unorthodox Taxes: The Hungarian Experience (January 15, 2014). Society and Economy 36 (2014) 3, pp. 339–368. Available at SSRN: https://ssrn.com/abstract=2524799

Daniel Deak (Contact Author)

Corvinus University of Budapest ( email )

Fovam ter 8
Budapest, H-1093
Hungary
+36(1)4825365 (Phone)

HOME PAGE: http://www.uni-corvinus.hu/~ddeak

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