The Burden and Disincentive Effects of Hungarian Personal Taxes 1988-96

David M Newbery and Tamas Revesz

No 1570, CEPR Discussion Papers from C.E.P.R. Discussion Papers

Abstract: The paper analyses the revenue-raising, distributional and incentive effects of the personal tax system in Hungary from the start of the transitional tax reforms of 1988, and develops methods for estimating marginal indirect taxes. It evaluates the distributional impact of revenue-neutral equivalent indirect tax changes that have occurred since 1988, and shows them to have been regressive.

Keywords: Efficiency; Equity; Hungary; Redistribution; Tax Burden; Tax Reform; Transition (search for similar items in EconPapers)
JEL-codes: H2 H21 P35 P52 (search for similar items in EconPapers)
Date: 1997-04
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Citations: View citations in EconPapers (1)

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