CEU Electronic Theses and Dissertations, 2007
| Author | Bakos, Péter |
|---|---|
| Title | The Elasticity of Taxable Income - Income Responses after the Hungarian Tax Changes in 2005 |
| Summary | The purpose of my paper is to estimate the elasticity of taxable income in Hungary. Several studies for different countries show the consequences of changes in income tax rates on taxable income. However there are no studies of the effects of the change in marginal tax rates in Hungary. The present paper fills that gap by analyzing taxpayer behavior after the 2005 change in the personal income tax schedule using a Tax and Financial Control Office two years panel data between 2004 and 2005 with roughly 480,000 observations. My empirical analysis suggests a tax price elasticity of about 6.5% that has a remarkable effect on the government’s budget after a change in the marginal tax rate. |
| Supervisor | Benczúr, Péter |
| Department | Economics MA |
| Full text | https://www.etd.ceu.edu/2007/c05bap01.pdf |
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