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An Analysis of the Hungarian Tax Reform

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Author Info
Newbery, David M G

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Abstract

The feasibility of systemic reforms may depend on their distributional consequences. The shift to a market economy can be expected to increase wage differentials and unemployment, which will have an adverse effect on income distribution. Income tax reform and the change in the system of consumer subsidies and indirect taxes may modify these market mediated impacts, and could go some way to offsetting some of these inegalitarian tendencies. Much will depend on the speed and efficacy of the alternative redistributional instruments and institutions which will be required to replace the former enterprise-based systems, on the speed with which incomes and prices adjust, and on the budgetary strains created by the debt burden and the adverse terms-of-trade shocks.

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Paper provided by C.E.P.R. Discussion Papers in its series CEPR Discussion Papers with number 558.

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Date of creation: May 1991
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Handle: RePEc:cpr:ceprdp:558

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Related research
Keywords: Eastern Europe; Hungary; Tax Reform; Transformation;

Cited by:
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  1. Georgia Kaplanoglou, 2004. "Household Consumption Patterns, Indirect Tax Structures and Implications for Indirect Tax Harmonisation - A Three Country Perspective," The Economic and Social Review, Economic and Social Studies, vol. 35(1), pages 83-107. [Downloadable!]
  2. Lindbeck, Assar, 1998. "Swedish Lessons for Post-Socialist Countries," Seminar Papers 640, Stockholm University, Institute for International Economic Studies. [Downloadable!]
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This page was last updated on 2009-11-25.


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