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Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló
[The effect of tax rates on the behaviour of various economic actors. A review of the literature]

Author

Listed:
  • Benczúr, Péter

Abstract

A tanulmány célja az adórendszer által indukált viselkedési hatásokra vonatkozó nem zetközi empirikus irodalom áttekintése. A szerző három területre koncentrál: a mun kakínálat (aktivitás, a ledolgozott órák száma, a teljes jövedelem), a háztartási meg takarítások és a vállalati beruházások. Ez elsősorban a különböző adó- és járulékre formok (például a közelmúltban bevezetettek) várható hatásainak felmérését segít heti azzal a nem titkolt céllal, hogy a tanulmány ezekről szóló kutatásokat és vitákat gerjesszen. Journal of Economic Literature (JEL) kód: H24, H25, H31, H32.

Suggested Citation

  • Benczúr, Péter, 2007. "Az adókulcsok hatása a különböző gazdasági szereplők viselkedésére - irodalmi összefoglaló [The effect of tax rates on the behaviour of various economic actors. A review of the literature]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(2), pages 125-141.
    • Handle: RePEc:ksa:szemle:896
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    References listed on IDEAS

    as
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    Cited by:

    1. Aron Kiss, 2013. "The optimal top marginal tax rate: Application to Hungary," European Journal of Government and Economics, Europa Grande, vol. 2(2), pages 100-118, December.
    2. Major, Klára & Varga, Gergely, 2013. "Parametrikus nyugdíjreformok és életciklus-munkakínálat [Parametric pension reforms and life-cycle labour supply]," Közgazdasági Szemle (Economic Review - monthly of the Hungarian Academy of Sciences), Közgazdasági Szemle Alapítvány (Economic Review Foundation), vol. 0(11), pages 1169-1207.

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    More about this item

    JEL classification:

    • H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
    • H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household
    • H32 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Firm

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