The elasticity of taxable income of high earners : evidence from Hungary
Year of publication: |
2015
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Authors: | Kiss, Áron ; Mosberger, Pálma |
Published in: |
Empirical economics : a journal of the Institute for Advanced Studies, Vienna, Austria. - Berlin : Springer, ISSN 0377-7332, ZDB-ID 519394-1. - Vol. 48.2015, 2, p. 883-908
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Subject: | Taxable income elasticity | Personal income tax | Tax avoidance | Income shifting | Income effect | Ungarn | Hungary | Einkommensteuer | Income tax | Steuervermeidung | Elastizität | Elasticity | Einkommenselastizität der Nachfrage | Income elasticity of demand | Einkommensverteilung | Income distribution | Einkommenseffekt | Einkommen | Income |
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