Autori: Micklewright, John, Jarvis, Sarah
Titolo: The targeting of family allowance in Hungary
Periodico: European University Institute of Badia Fiesolana (Fi). Department of Economics - Working papers
Anno: 1992 - Fascicolo: 96 - Pagina iniziale: 1 - Pagina finale: 33

We consider the targeting of the family allowance in Hungary. In 1989, expenditure on family allowance accounted for half of government expenditure on non-pension social income in cash and 3 percent of GDP. We (i) show the development of the allowance scheme during the post-war period, (ii) investigate its incidence across the income distribution using household survey microdata relating to 1987, and (iii) consider arguments for bringing the family allowance into the base of the progressive personal income tax. We show that the choice of equivalence scale makes a substantial impact to the conclusions regarding incidence. We conclude against taxing the allowance.




Testo completo: http://hdl.handle.net/1814/404

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