The Evolution of the Tax Structure of a Reforming Transitional Economy: Hungary 1988–98
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 to 1998, and shows that the tax structure has converged to an almost linear form similar to the more heavily taxed EU countries. The 1998 pension reform has reversed a trend increase in average and marginal tax rates but marginal rates still appear too high for a country wishing to encourage growth and employment creation. Copyright Kluwer Academic Publishers 2000
Please report citation or reference errors to , or , if you are the registered author of the cited work, log in to your RePEc Author Service profile, click on "citations" and make appropriate adjustments.:
- Kornai, J. & Ely, R.T., 1992.
"The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems,"
Harvard Institute of Economic Research Working Papers
1583, Harvard - Institute of Economic Research.
- Kornai, Janos, 1992. "The Postsocialist Transition and the State: Reflections in the Light of Hungarian Fiscal Problems," American Economic Review, American Economic Association, vol. 82(2), pages 1-21, May.
- Jarvis, Sarah & Pudney, Stephen, 1995. "Redistributive Policy in a Transition Economy: The Case of Hungary," CEPR Discussion Papers 1117, C.E.P.R. Discussion Papers.
- David M Newbery, 1993. "Tax and expenditure policies in Hungary ," The Economics of Transition, The European Bank for Reconstruction and Development, vol. 1(2), pages 245-272, 06.
- Newbery, David M G, 1995. "Tax and Benefit Reform in Central and Eastern Europe," CEPR Discussion Papers 1167, C.E.P.R. Discussion Papers.
- Atkinson, Anthony B., 1970. "On the measurement of inequality," Journal of Economic Theory, Elsevier, vol. 2(3), pages 244-263, September.
- Newbery, David M., 1997. "Optimal tax rates and tax design during systemic reform," Journal of Public Economics, Elsevier, vol. 63(2), pages 177-206, January.
- Atkinson,Anthony Barnes & Micklewright,John, 1992.
"Economic Transformation in Eastern Europe and the Distribution of Income,"
Cambridge University Press, number 9780521433297, November.
- Atkinson,Anthony Barnes & Micklewright,John, 1992. "Economic Transformation in Eastern Europe and the Distribution of Income," Cambridge Books, Cambridge University Press, number 9780521438827, November.
When requesting a correction, please mention this item's handle: RePEc:kap:itaxpf:v:7:y:2000:i:2:p:209-240. See general information about how to correct material in RePEc.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Sonal Shukla)or (Rebekah McClure)
If references are entirely missing, you can add them using this form.