Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján

Elasticity of Taxable Income: An Experiment for Identification Based on the Introduction of the Hungarian Family Allowance in 2011

Gergely Varga (), Benedek Nobilis and András Svraka
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Gergely Varga: Corvinus University Budapest

Taxation Working Papers from Ministry of Finance, Department of Tax Policy and International Taxation

Abstract: The elasticity of taxable income has primary importance both from a theoretical and from a policy perspective. In this paper we estimate how the declared taxable income of taxpayers eligible for the family allowance changed following the introduction of the allowance in 2011. Our results show that the taxable income was more responsive to tax changes compared to previous Hungarian studies: the uncompensated elasticity falls robustly in the 0.15–0.25 range. Decomposing it to substitution and income effect is rather uncertain, which in our view is due to the strong correlation between changes in the marginal and average tax prices.

Keywords: elasticity of taxable income; family allownace (search for similar items in EconPapers)
JEL-codes: H24 H31 (search for similar items in EconPapers)
Date: 2018-07-27
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Published in Statisztikai Szemle, vol. 98(1) pages 5–33., doi:10.20311/stat2020.1.hu0005

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Working Paper: Adóköteles jövedelmek rugalmassága – egy identifikációs kísérlet a családi adókedvezmény 2011-es bevezetése alapján (2018)
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