The optimal top marginal tax rate: Application to Hungary

Simple item page
UDC.endPage118es_ES
UDC.issue2es_ES
UDC.journalTitleEuropean Journal of Government and Economicses_ES
UDC.startPage100es_ES
UDC.volume2es_ES
dc.contributor.authorKiss, Aron
dc.date.accessioned2019-07-03T07:28:45Z
dc.date.available2019-07-03T07:28:45Z
dc.date.issued2013
dc.description.abstract[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.es_ES
dc.identifier.citationKiss, 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.2013.2.2.4290es_ES
dc.identifier.issn2254-7088
dc.identifier.urihttp://hdl.handle.net/2183/23362
dc.language.isoenges_ES
dc.publisherUniversidade da Coruña, Servizo de Publicaciónses_ES
dc.relation.urihttps://doi.org/10.17979/ejge.2013.2.2.4290es_ES
dc.rightsAtribución 4.0 Españaes_ES
dc.rights.accessRightsopen accesses_ES
dc.rights.urihttp://creativecommons.org/licenses/by/3.0/es/*
dc.subjectOptimal income taxationes_ES
dc.subjectTop income tax ratees_ES
dc.subjectHungaryes_ES
dc.subjectEmerging marketses_ES
dc.titleThe optimal top marginal tax rate: Application to Hungaryes_ES
dc.typejournal articlees_ES
dspace.entity.typePublication

Files

Original bundle

Now showing 1 - 1 of 1
Thumbnail Image
Name:
EJGE_2013_2_2_2.pdf
Size:
201.93 KB
Format:
Adobe Portable Document Format
Description:
Download

Collections

REV - EJGE - Vol. 02, Nº 02, 2013