CEU Electronic Theses and Dissertations, 2010
| Author | Mosberger, Palma |
|---|---|
| Title | Taxable income elasticity estimation of top earners in Hungary |
| Summary | The aim of my thesis is to investigate the reported income elasticity of the top 5 percent high income segment in Hungary. The 2006 introduction of the additional 4 percent surtax burden on taxpayers earning more than the pension ceiling allows me to estimate the elasticity coefficients. I will apply both dif-in-dif and 2SLS regression methods for the Tax and Financial Office Control two period (2005, 2008) random sample panel data containing more than 16.000 high income taxpayers. My empirical research finds reported income elasticity coefficient of 0.14 for top earners in Hungary. This fits into the lower range of empirical elasticity findings for top income groups. |
| Supervisor | Benczur Peter |
| Department | Economics MA |
| Full text | https://www.etd.ceu.edu/2010/mosberger_palma.pdf |
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