The optimal top marginal tax rate: Application to Hungary
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The optimal top marginal tax rate: Application to HungaryAutor(es)
Data
2013Cita bibliográfica
Kiss, A. (2013). The optimal top marginal tax rate: Application to Hungary. European Journal of Government and Economics, 2(2), 100-118. https://doi.org/10.17979/ejge.2013.2.2.4290
Resumo
[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.
Palabras chave
Optimal income taxation
Top income tax rate
Hungary
Emerging markets
Top income tax rate
Hungary
Emerging markets
Versión do editor
Dereitos
Atribución 4.0 España
ISSN
2254-7088