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Hypothetical tax-benefit reforms in Hungary: shifting from tax reliefs to cash transfers for family support

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Abstract

This paper evaluates two hypothetical budget neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms based on a structural labor supply model, EUROLAB, which in turn is based on the microsimulation model EUROMOD and EU-SILC data. We find that both reforms have an inequality decreasing impact. However, when looking at labour supply responses for different household types, we show that the reforms have a substantial impact, especially for females in couple households. Additionally, we show that especially females in the middle of the income distribution will reduce labour supply as a response to the reforms.

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  • AGUNDEZ GARCIA Ana & CHRISTL Michael, 2023. "Hypothetical tax-benefit reforms in Hungary: shifting from tax reliefs to cash transfers for family support," JRC Working Papers on Taxation & Structural Reforms 2023-03, Joint Research Centre.
    • Handle: RePEc:ipt:taxref:202303
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    JEL classification:

    • J20 - Labor and Demographic Economics - - Demand and Supply of Labor - - - General
    • J08 - Labor and Demographic Economics - - General - - - Labor Economics Policies
    • H31 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - Household

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