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