The elasticity of taxable income has primary importance both from a theoretical and from a policy perspective. In this paper we estimate how the declared taxable income of taxpayers eligible for the family allowance changed following the introduction of the allowance in 2011. Our results show...

Given that young children are under the control of their parents, if the government has a interest in either the welfare or the productivity of the former, it has no option but to act through the latter,. Parents are, in the ordynary sense....

It was a great surprise to both the Hungarian and the international research community to see how determined and successful were the 2nd and the 3d Orbán-governments in rolling back the results of the post-communist privatizations. In my earlier papers - see Mihályi (2014, 2015a,b) - I showed...

It was a great surprise to both the Hungarian and the international research community to see how determined and successful were the 2nd and the 3d Orbán-governments in rolling back the results of the post-communist privatizations. In my earlier papers – see Mihályi (2014, 2015a,b) – I...

The paper presents survey results regarding opinions and attitudes of the 18-60 y. o. Hungarian population concerning tax evasion and corruption, while it also examines the actual and intended behavior of the economically most active segment of the population concerning these matters, and...

The paper presents survey results regarding opinions and attitudes of the 18-60 y. o. Hungarian population concerning tax evasion and corruption, while it also examines the actual and intended behavior of the economically most active segment of the population concerning these matters, and...

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....