Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/217721 
Authors: 
Year of Publication: 
2013
Citation: 
[Journal:] European Journal of Government and Economics (EJGE) [ISSN:] 2254-7088 [Volume:] 2 [Issue:] 2 [Publisher:] Universidade da Coruña [Place:] A Coruña [Year:] 2013 [Pages:] 100-118
Publisher: 
Universidade da Coruña, A Coruña
Abstract: 
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.
Subjects: 
Optimal income taxation
top income tax rate
Hungary
emerging markets
Persistent Identifier of the first edition: 
Creative Commons License: 
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Document Type: 
Article

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