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2 Kozgazdasagi Szemle (Economic Review)

2 2006

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An examination of income redistribution in Hungary and single-rate tax reform, using a micro-simulation model

100%

Benedek D. , Leikes O.

Kozgazdasagi Szemle (Economic Review)

2006

tom 53

nr 7/8

604-623

The authors of the study analyse income redistribution in Hungary with a new tool: the taxation and support micro-simulation model. There are diverse factors acting in several directions embodied in the 2006 Hungarian tax and support system. Tax concessions make up a sizeable sum, but they fail to reach the truly needy, tending instead to benefit the middle-income strata. Welfare and family supports, on the other hand, go mainly to the poorest third of households and raise their disposable income to a great extent. The system shows high efficiency in reaching families with children and the import of the supports rises according to the number of children.

The structure of Hungarian public revenue and expenditure, 1991-2004

80%

Benedek D. , Lelkes O. , Scharle A. , Szabo M.

Kozgazdasagi Szemle (Economic Review)

2006

tom 53

nr 2

119-143

The article describes the structure of government revenues and expenditures in Hungary, using aggregate statistics for the years between 1991 and 2003. This leads to four important observations: (1) Taxes on capital are relatively low, which may be justified in the short run by the need to encourage investment and hence accelerate the convergence to EU income levels. (2) The structure of revenues approaches the European Union's average in most dimensions. The exception to this is the distribution of taxes on capital and labour: taxes on capital are lower, while taxes and social-security contributions levied on labour are much higher than in most EU member-states, which is likely to create an incentive for unregistered employment. (3) The levels of expenditures and of public consumption are high, which may slow economic growth. Finally (4), the combined redistributive effects of revenues and expenditures seem to favour middle or high-income groups (as compared to low-income groups) more than in other EU countries.