DP1570 The Burden and Disincentive Effects of Hungarian Personal Taxes 1988-96
|Author(s):||David M G Newbery, Tamas Revesz|
|Publication Date:||April 1997|
|Keyword(s):||Efficiency, Equity, Hungary, Redistribution, Tax Burden, Tax Reform, Transition|
|JEL(s):||H2, H21, P35, P52|
|Programme Areas:||Transition Economics|
|Link to this Page:||cepr.org/active/publications/discussion_papers/dp.php?dpno=1570|
The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988, and develops methods for estimating marginal indirect taxes. It evaluates the distributional impact of revenue-neutral equivalent indirect tax changes that have occurred since 1988, and shows them to have been regressive.