Legislating Unorthodox Taxes: The Hungarian Experience
Society and Economy 36 (2014) 3, pp. 339–368
30 Pages Posted: 16 Nov 2014
Date Written: January 15, 2014
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: Suggested Citation