Taxes - as measure and method of income and wealth distribution process taking place between the state and the private sectors - are one of the popular themes of economic analyses. This paper describes some of those aspects of taxation coming into prominence in connection with Hungary's EU...

The article analyzes the requirement recently formulated by different parties of the accession process: the candidate countries should raise their wage level close to the average of the EU even before they join the union. The authors show that wage convergence, defined this way, has no...