The optimal top marginal tax rate: Application to Hungary

<p>The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this...

Full description

Bibliographic Details
Main Author:	Aron Kiss
Format:	Article
Language:	English
Published:	University of A Coruna 2013-12-01
Series:	European Journal of Government and Economics
Subjects:	Optimal income taxation top income tax rate Hungary emerging markets
Online Access:	http://www.ejge.org/index.php/ejge/article/view/42

id	doaj-6fd7e68923d0463a865c00a047d1d305
record_format	Article
spelling	doaj-6fd7e68923d0463a865c00a047d1d3052020-11-24T23:22:54ZengUniversity of A CorunaEuropean Journal of Government and Economics2254-70882013-12-012210011818The optimal top marginal tax rate: Application to HungaryAron Kiss0Magyar Nemzeti Bank (Central Bank of Hungary)<p>The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this result depends on the parameters describing labor-supply behavior, the income distribution, and the redistributive preferences of society.</p>http://www.ejge.org/index.php/ejge/article/view/42Optimal income taxationtop income tax rateHungaryemerging markets
collection	DOAJ
language	English
format	Article
sources	DOAJ
author	Aron Kiss
spellingShingle	Aron Kiss The optimal top marginal tax rate: Application to Hungary European Journal of Government and Economics Optimal income taxation top income tax rate Hungary emerging markets
author_facet	Aron Kiss
author_sort	Aron Kiss
title	The optimal top marginal tax rate: Application to Hungary
title_short	The optimal top marginal tax rate: Application to Hungary
title_full	The optimal top marginal tax rate: Application to Hungary
title_fullStr	The optimal top marginal tax rate: Application to Hungary
title_full_unstemmed	The optimal top marginal tax rate: Application to Hungary
title_sort	optimal top marginal tax rate: application to hungary
publisher	University of A Coruna
series	European Journal of Government and Economics
issn	2254-7088
publishDate	2013-12-01
description	<p>The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this result depends on the parameters describing labor-supply behavior, the income distribution, and the redistributive preferences of society.</p>
topic	Optimal income taxation top income tax rate Hungary emerging markets
url	http://www.ejge.org/index.php/ejge/article/view/42
work_keys_str_mv	AT aronkiss theoptimaltopmarginaltaxrateapplicationtohungary AT aronkiss optimaltopmarginaltaxrateapplicationtohungary
_version_	1725566277295013888

The optimal top marginal tax rate: Application to Hungary

Similar Items