| Title | Hypothetical Tax-Benefit Reforms in Hungary: Shifting from Tax Relief to Cash Transfers for Family Support |
|---|---|
| Authors | Garcia, Ana Agundez , CHRISTL, MICHAEL |
| External publication | Si |
| Means | East. Eur. Econ. |
| Scope | Article |
| Nature | Científica |
| JCR Quartile | 3 |
| SJR Quartile | 3 |
| JCR Impact | 1.3 |
| SJR Impact | 0.345 |
| Web | https://www.scopus.com/inward/record.uri?eid=2-s2.0-85161951214&doi=10.1080%2f00128775.2023.2221231&partnerID=40&md5=db08d67352ba62fbf02313c022ace524 |
| Publication date | 02/11/2023 |
| ISI | 001007675800001 |
| Scopus Id | 2-s2.0-85161951214 |
| DOI | 10.1080/00128775.2023.2221231 |
| Abstract | This paper evaluates two hypothetical budget-neutral reforms that shift resources from family tax expenditures to family cash transfers. We evaluate these reforms using a structural labor supply model based on the microsimulation EUROMOD model and EU-SILC data. We find that both reforms have an inequality-decreasing impact. However, when looking at labor supply responses for different household types, we show that the reforms have a non-negligible impact, especially for females in couple households. Additionally, we show that females in the middle of the income distribution in particular reduce labor supply in response to the reforms. |
| Keywords | Discrete choice; EUROMOD; family benefits; labor supply; microsimulation; reform |
| Universidad Loyola members |