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Az ingatlanadó a magyar adórendszerben. Elméleti megfontolások és mikroszimulációs elemzés
[Real-estate taxation in the Hungarian tax system. Theoretical considerations and a micro-simulation analysis]

Author

Listed:
  • Elek, Péter
  • Kiss, Áron

    ()

Abstract

A tanulmány az ingatlanadó hatásait elemezi a magyar adórendszer keretein belül. Vizsgálja a 2009-ben elfogadott (és azóta az Alkotmánybíróság által részben megsemmisített) vagyonadó szerinti változatot, valamint hipotetikus alternatív változatokat. Nemzetközi összehasonlításban is bemutatja a Magyarországon jelenleg hatályos vagyont terhelő elvonásokat, majd összefoglalja az adóteher-megoszlás (adóincidencia) közgazdaságtanának ingatlanadóra vonatkozó megállapításait. Az empirikus elemzés a KSH háztartási költségvetési felvételeinek (HKF) adatain szimulálja az adófizetési teher jövedelmi és más demográfiai csoportok szerinti eloszlását. A tanulmány végül összefoglalja az ingatlanadó mellett és ellen felhozható közgazdasági érveket.* Journal of Economic Literature (JEL) kód: H20, H22.

Suggested Citation

  • Elek, Péter & Kiss, Áron, 2010. "Az ingatlanadó a magyar adórendszerben. Elméleti megfontolások és mikroszimulációs elemzés
    [Real-estate taxation in the Hungarian tax system. Theoretical considerations and a micro-simulation analy
    ," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 389-411.
  • Handle: RePEc:ksa:szemle:1166
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    References listed on IDEAS

    as
    1. Rosen, Harvey S., 1985. "Housing subsidies: Effects on housing decisions, efficiency, and equity," Handbook of Public Economics,in: A. J. Auerbach & M. Feldstein (ed.), Handbook of Public Economics, edition 1, volume 1, chapter 7, pages 375-420 Elsevier.
    2. Giorgio Bellettini & Filippo Taddei, 2009. "Real Estate Prices and the Importance of Bequest Taxation," Carlo Alberto Notebooks 107, Collegio Carlo Alberto, revised 2011.
    3. Oates, Wallace E, 1969. "The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalization and the Tiebout Hypothesis," Journal of Political Economy, University of Chicago Press, vol. 77(6), pages 957-971, Nov./Dec..
    4. Gábor Vadas, 2007. "Wealth portfolio of Hungarian households – Urban legends and facts," MNB Occasional Papers 2007/68, Magyar Nemzeti Bank (Central Bank of Hungary).
    5. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room With Three Views," National Tax Journal, National Tax Association, vol. 54(1), pages 139-156, March.
    6. Zodrow, George R., 2001. "The Property Tax as a Capital Tax: A Room with Three Views," National Tax Journal, National Tax Association, vol. 54(n. 1), pages 139-56, March.
    7. Jens Arnold, 2008. "Do Tax Structures Affect Aggregate Economic Growth?: Empirical Evidence from a Panel of OECD Countries," OECD Economics Department Working Papers 643, OECD Publishing.
    8. Homburg, Stefan, 2010. "Allgemeine Steuerlehre," EconStor Books, ZBW - German National Library of Economics, number 92547, March.
    9. Oded Palmon & Baron A. Smith, 1998. "New Evidence on Property Tax Capitalization," Journal of Political Economy, University of Chicago Press, vol. 106(5), pages 1099-1128, October.
    Full references (including those not matched with items on IDEAS)

    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence

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