Krekó, Judit; Erős, Hanna; Greskovics, Bori; Hajnal, Áron - 2022
was introduced, along with a substantial widening of pre-existing family tax credits. We find that the tax reform has … the family tax credit system is progressive to some extent, this effect is in practice negligeable, therefore the income … tax system can still be considered flat. The family tax credit scheme favours wealthy families with many children over low …