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...
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| Format: | Article |
| Language: | English |
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University of A Coruna
2013-12-01
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| Series: | European Journal of Government and Economics |
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| Online Access: | http://www.ejge.org/index.php/ejge/article/view/42 |