Kiss, Áron; Mosberger, Pálma - 2011
study, containing information on 10 percent of tax-filers from 2005 and three subsequent years. We estimate the elasticity … is moderately responsive to taxation: the estimated elasticity is about 0.2. This means that if the upper tax rate of the … additional tax revenue by about 60 percent. We find evidence suggesting that the elasticity is a reflection of a labor supply …