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Két ország, két út: Minimálbérrel élők adóterhei és jó(l)léte Írországban és Magyarországon
[Two countries, two paths. Tax burdens and well-being of minimum wage earners in Ireland and Hungary]

Author

Listed:
  • Lukovszki, Lívia
  • Gorjanecz, György

Abstract

A tanulmány az egyedülálló, gyermektelen állampolgárok minimálbérének adóterhelését alapul véve vizsgálja az Írország és Magyarország közötti különbségeket. 2004. május 1. óta számos változás következett be mindkét ország adórendszerében, amelyek jelentősen befolyásolták a két ország állampolgárainak adó- és járulékterhelését, és hatást gyakorolhattak az adózók jó(l)létére is. A kutatás eredményei alapján mindkét országban szignifikáns, erős, pozitív irányú lineáris korrelációs kapcsolat fedezhető fel a kiemelt évek vonatkozásában a jóllétet számszerűsítő emberi fejlettségi index (HDI) és az egyedülállók minimálbérének effektív terhei között. Írországban a kétkulcsos és progresszív jövedelemadó-rendszer, a bonyolultabb társadalombiztosítási rendszer és az öt különböző áfakulcs ellenére az egyedülállók effektív terhelése - a különféle kedvezményeknek köszönhetően - jóval kisebb, mint hazánkban. A stabil, progresszív adópolitika tehát pozitív hatást gyakorol a szegényebb adózói réteg jóllétére.

Suggested Citation

  • Lukovszki, Lívia & Gorjanecz, György, 2025. "Két ország, két út: Minimálbérrel élők adóterhei és jó(l)léte Írországban és Magyarországon [Two countries, two paths. Tax burdens and well-being of minimum wage earners in Ireland and Hungary]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(5), pages 488-515.
    • Handle: RePEc:ksa:szemle:2251
    DOI: 10.18414/KSZ.2025.5.488
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    References listed on IDEAS

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    More about this item

    JEL classification:

    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies

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