The effect of tax rates on the behaviour of various economic actors. A review of the literature

• Autorzy: Benczur P.
• Języki publikacji: HU

Abstrakty

EN

The article sets out to review international empirical literature on the behavioural effects induced by the tax system. The author concentrates on three areas: labour supply (activity, number of hours worked, total income), household saving, and corporate investment. This may assist primarily in measuring likely effects of various tax and benefit reforms (such as those introduced recently in Hungary), with the undisguised purpose of encouraging research and debate on these.

Słowa kluczowe

EN

BAHAVIOURAL EFFECTS OF TAX SYSTEM; TAX & BENEFIT REFORMS (HUNGARY

• Wydawca: Committee for Economic Sciences of the Hungarian Academy of Sciences
• Czasopismo: Kozgazdasagi Szemle (Economic Review)
• Rocznik: 2007
• Tom: 54
• Numer: 2
• Strony: 125-141
• Rodzaj publikacji: ARTICLE

Twórcy

autor

Benczur P.

• P. Benczur, do address given, contact the journal editor

Identyfikatory

CEJSH db identifier

07HUAAAA02996135