The study examines the income redistribution effects of the Hungarian flat-tax and the introduction of the novel family allowance scheme on the basis of administrative data for 2007, 2011 and 2020, which yields more accurate estimates than previous studies based on aggregated or survey data....

During the reform of the tax system several, often contradicting aspects (distorting effect, social justice, etc.) need to be considered. The theoretical taxation models used in economics help us understand the trade-offs between the various aspects, and can contribute to the creation of the...

A gazdasági szerkezetváltás irodalma a kisvállalkozások bővülését a folyamat egyik fő hajtóerejeként mutatja be, ezt azonban a kelet-európai empirikus elemzések kevéssé támasztják alá. Tanulmányunk kiinduló hipotézise szerint az önfoglalkoztatók könnyebben képesek...

The study examines the income redistribution effects of the Hungarian flat-tax and the introduction of the novel family allowance scheme on the basis of administrative data for 2007, 2011 and 2020, which yields more accurate estimates than previous studies based on aggregated or survey data....