{"id":"https://openalex.org/W4385881784","doi":"https://doi.org/10.7148/2023-0100","title":"The Impact Of The Tax Relief To Families On Household Income In Hungary","display_name":"The Impact Of The Tax Relief To Families On Household Income In Hungary","publication_year":2023,"publication_date":"2023-06-23","ids":{"openalex":"https://openalex.org/W4385881784","doi":"https://doi.org/10.7148/2023-0100"},"language":"en","primary_location":{"id":"doi:10.7148/2023-0100","is_oa":true,"landing_page_url":"http://dx.doi.org/10.7148/2023-0100","pdf_url":"http://www.scs-europe.net/dlib/2023/ecms2023acceptedpapers/0100_fes_ecms2023_0078.pdf","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ECMS 2023 Proceedings edited by Enrico Vicario, Romeo Bandinelli, Virginia Fani, Michele Mastroianni","raw_type":"proceedings-article"},"type":"conference-paper","indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"gold","oa_url":"http://www.scs-europe.net/dlib/2023/ecms2023acceptedpapers/0100_fes_ecms2023_0078.pdf","any_repository_has_fulltext":null},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5081164286","display_name":"Erzs\u00e9bet Ter\u00e9z Varga","orcid":"https://orcid.org/0000-0002-5093-4050"},"institutions":[{"id":"https://openalex.org/I163245316","display_name":"Corvinus University of Budapest","ror":"https://ror.org/01vxfm326","country_code":"HU","type":"education","lineage":["https://openalex.org/I163245316"]}],"countries":["HU"],"is_corresponding":true,"raw_author_name":"Erzsebet Terez Varga","raw_affiliation_strings":["Institute of Finance Corvinus University of Budapest H-1093, F\u0151v\u00e1m t\u00e9r 8, Budapest, Hungary"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Institute of Finance Corvinus University of Budapest H-1093, F\u0151v\u00e1m t\u00e9r 8, Budapest, Hungary","institution_ids":["https://openalex.org/I163245316"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":1,"corresponding_author_ids":["https://openalex.org/A5081164286"],"corresponding_institution_ids":["https://openalex.org/I163245316"],"apc_list":null,"apc_paid":null,"fwci":1.7982,"has_fulltext":true,"cited_by_count":1,"citation_normalized_percentile":{"value":0.88364737,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":{"min":90,"max":94},"biblio":{"volume":null,"issue":null,"first_page":"100","last_page":"106"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T12961","display_name":"Regional Development and Policy","score":0.9352999925613403,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T12961","display_name":"Regional Development and Policy","score":0.9352999925613403,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13749","display_name":"Hungarian Social, Economic and Educational Studies","score":0.9151999950408936,"subfield":{"id":"https://openalex.org/subfields/3305","display_name":"Geography, Planning and Development"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/decile","display_name":"Decile","score":0.877241313457489},{"id":"https://openalex.org/keywords/poverty","display_name":"Poverty","score":0.66231369972229},{"id":"https://openalex.org/keywords/demographic-economics","display_name":"Demographic economics","score":0.5983076095581055},{"id":"https://openalex.org/keywords/economics","display_name":"Economics","score":0.5924510955810547},{"id":"https://openalex.org/keywords/per-capita-income","display_name":"Per capita income","score":0.5914022326469421},{"id":"https://openalex.org/keywords/point","display_name":"Point (geometry)","score":0.5024287700653076},{"id":"https://openalex.org/keywords/family-income","display_name":"Family income","score":0.4946920573711395},{"id":"https://openalex.org/keywords/adjusted-gross-income","display_name":"Adjusted gross income","score":0.46352773904800415},{"id":"https://openalex.org/keywords/household-income","display_name":"Household income","score":0.4613059163093567},{"id":"https://openalex.org/keywords/income-tax","display_name":"Income tax","score":0.4311808943748474},{"id":"https://openalex.org/keywords/single-parent","display_name":"Single parent","score":0.4308894872665405},{"id":"https://openalex.org/keywords/gross-income","display_name":"Gross income","score":0.3983358144760132},{"id":"https://openalex.org/keywords/labour-economics","display_name":"Labour economics","score":0.34710538387298584},{"id":"https://openalex.org/keywords/public-economics","display_name":"Public economics","score":0.2843779921531677},{"id":"https://openalex.org/keywords/state-income-tax","display_name":"State income tax","score":0.25210705399513245},{"id":"https://openalex.org/keywords/demography","display_name":"Demography","score":0.24662214517593384},{"id":"https://openalex.org/keywords/economic-growth","display_name":"Economic growth","score":0.2204437553882599},{"id":"https://openalex.org/keywords/sociology","display_name":"Sociology","score":0.17146819829940796},{"id":"https://openalex.org/keywords/geography","display_name":"Geography","score":0.16465860605239868},{"id":"https://openalex.org/keywords/tax-reform","display_name":"Tax reform","score":0.13478323817253113},{"id":"https://openalex.org/keywords/statistics","display_name":"Statistics","score":0.0846942663192749},{"id":"https://openalex.org/keywords/mathematics","display_name":"Mathematics","score":0.06824672222137451}],"concepts":[{"id":"https://openalex.org/C147021879","wikidata":"https://www.wikidata.org/wiki/Q3027971","display_name":"Decile","level":2,"score":0.877241313457489},{"id":"https://openalex.org/C189326681","wikidata":"https://www.wikidata.org/wiki/Q10294","display_name":"Poverty","level":2,"score":0.66231369972229},{"id":"https://openalex.org/C4249254","wikidata":"https://www.wikidata.org/wiki/Q3044431","display_name":"Demographic economics","level":1,"score":0.5983076095581055},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.5924510955810547},{"id":"https://openalex.org/C160443848","wikidata":"https://www.wikidata.org/wiki/Q45918","display_name":"Per capita income","level":2,"score":0.5914022326469421},{"id":"https://openalex.org/C28719098","wikidata":"https://www.wikidata.org/wiki/Q44946","display_name":"Point (geometry)","level":2,"score":0.5024287700653076},{"id":"https://openalex.org/C2777101753","wikidata":"https://www.wikidata.org/wiki/Q5433336","display_name":"Family income","level":2,"score":0.4946920573711395},{"id":"https://openalex.org/C91064468","wikidata":"https://www.wikidata.org/wiki/Q4683209","display_name":"Adjusted gross income","level":5,"score":0.46352773904800415},{"id":"https://openalex.org/C2780892066","wikidata":"https://www.wikidata.org/wiki/Q1591167","display_name":"Household income","level":2,"score":0.4613059163093567},{"id":"https://openalex.org/C165786947","wikidata":"https://www.wikidata.org/wiki/Q179222","display_name":"Income tax","level":2,"score":0.4311808943748474},{"id":"https://openalex.org/C2776406151","wikidata":"https://www.wikidata.org/wiki/Q1204559","display_name":"Single parent","level":2,"score":0.4308894872665405},{"id":"https://openalex.org/C172008318","wikidata":"https://www.wikidata.org/wiki/Q3683077","display_name":"Gross income","level":4,"score":0.3983358144760132},{"id":"https://openalex.org/C145236788","wikidata":"https://www.wikidata.org/wiki/Q28161","display_name":"Labour economics","level":1,"score":0.34710538387298584},{"id":"https://openalex.org/C100001284","wikidata":"https://www.wikidata.org/wiki/Q2248246","display_name":"Public economics","level":1,"score":0.2843779921531677},{"id":"https://openalex.org/C74939039","wikidata":"https://www.wikidata.org/wiki/Q7603703","display_name":"State income tax","level":3,"score":0.25210705399513245},{"id":"https://openalex.org/C149923435","wikidata":"https://www.wikidata.org/wiki/Q37732","display_name":"Demography","level":1,"score":0.24662214517593384},{"id":"https://openalex.org/C50522688","wikidata":"https://www.wikidata.org/wiki/Q189833","display_name":"Economic growth","level":1,"score":0.2204437553882599},{"id":"https://openalex.org/C144024400","wikidata":"https://www.wikidata.org/wiki/Q21201","display_name":"Sociology","level":0,"score":0.17146819829940796},{"id":"https://openalex.org/C205649164","wikidata":"https://www.wikidata.org/wiki/Q1071","display_name":"Geography","level":0,"score":0.16465860605239868},{"id":"https://openalex.org/C551662922","wikidata":"https://www.wikidata.org/wiki/Q2346630","display_name":"Tax reform","level":2,"score":0.13478323817253113},{"id":"https://openalex.org/C105795698","wikidata":"https://www.wikidata.org/wiki/Q12483","display_name":"Statistics","level":1,"score":0.0846942663192749},{"id":"https://openalex.org/C33923547","wikidata":"https://www.wikidata.org/wiki/Q395","display_name":"Mathematics","level":0,"score":0.06824672222137451},{"id":"https://openalex.org/C166957645","wikidata":"https://www.wikidata.org/wiki/Q23498","display_name":"Archaeology","level":1,"score":0.0},{"id":"https://openalex.org/C2524010","wikidata":"https://www.wikidata.org/wiki/Q8087","display_name":"Geometry","level":1,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.7148/2023-0100","is_oa":true,"landing_page_url":"http://dx.doi.org/10.7148/2023-0100","pdf_url":"http://www.scs-europe.net/dlib/2023/ecms2023acceptedpapers/0100_fes_ecms2023_0078.pdf","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ECMS 2023 Proceedings edited by Enrico Vicario, Romeo Bandinelli, Virginia Fani, Michele Mastroianni","raw_type":"proceedings-article"}],"best_oa_location":{"id":"doi:10.7148/2023-0100","is_oa":true,"landing_page_url":"http://dx.doi.org/10.7148/2023-0100","pdf_url":"http://www.scs-europe.net/dlib/2023/ecms2023acceptedpapers/0100_fes_ecms2023_0078.pdf","source":null,"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"ECMS 2023 Proceedings edited by Enrico Vicario, Romeo Bandinelli, Virginia Fani, Michele Mastroianni","raw_type":"proceedings-article"},"sustainable_development_goals":[{"display_name":"No poverty","id":"https://metadata.un.org/sdg/1","score":0.7799999713897705}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W4385881784.pdf"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W2606878236","https://openalex.org/W4238769098","https://openalex.org/W2340532933","https://openalex.org/W2475206545","https://openalex.org/W3139628192","https://openalex.org/W84922568","https://openalex.org/W2336629226","https://openalex.org/W2900976259","https://openalex.org/W3124865032","https://openalex.org/W2297176248"],"abstract_inverted_index":{"Hungary's":[0],"family":[1,147],"tax":[2,148],"system":[3],"is":[4,111,131,150],"often":[5,60],"criticised":[6],"for":[7,174,185,198],"being":[8],"unequally":[9],"distributed,":[10],"favouring":[11],"high-earners":[12],"and":[13,48,66,89,127],"those":[14,161],"with":[15,38,51,63],"several":[16,70],"children.":[17,178],"In":[18],"my":[19],"analysis,":[20],"I":[21],"point":[22],"out":[23],"that,":[24],"according":[25],"to":[26,154,176,194],"calculations":[27],"based":[28],"on":[29,45],"the":[30,42,59,91,100,113,122,132,143,146,158,163,172,195,204],"traditional":[31],"notion":[32],"of":[33,108,160,171],"per":[34],"capita":[35],"income,":[36],"families":[37,50,62,190],"four":[39],"children":[40,202],"are":[41,54,105,117,136,191],"worst":[43],"off":[44,57],"all":[46],"incomes,":[47],"that":[49,81,98,145],"one":[52],"child":[53],"no":[55],"worse":[56,118,137],"than":[58],"envied":[61],"three":[64],"children,":[65],"are,":[67],"in":[68,99,121,162,183,203],"fact,":[69,184],"income":[71,102,124,165,206],"decils":[72],"above":[73],"them.":[74],"However,":[75],"if":[76],"we":[77,95],"take":[78,168],"into":[79],"account":[80],"newer":[82],"household":[83],"members":[84],"require":[85],"less":[86],"extra":[87],"expenditure":[88],"apply":[90],"OECD":[92],"statistical":[93],"methodology,":[94],"can":[96,167],"see":[97],"lower":[101],"categories,":[103],"who":[104,116,135],"at":[106],"risk":[107],"poverty,":[109],"it":[110,130],"indeed":[112],"one-child":[114],"households":[115,134],"off,":[119],"while":[120],"middle":[123],"categories":[125],"(median":[126],"mean":[128],"income)":[129],"two-child":[133],"off.":[138],"The":[139,179],"study":[140],"also":[141],"dispels":[142],"misconception":[144],"relief":[149],"only":[151],"fully":[152],"available":[153],"wealthy":[155],"parents.":[156],"Even":[157],"majority":[159],"lowest":[164,205],"decile":[166],"full":[169,196],"advantage":[170],"benefit":[173,197],"up":[175],"3":[177,199],"critical":[180],"situation":[181],"is,":[182],"single-parent":[186,189],"families.":[187],"Indeed,":[188],"not":[192],"entitled":[193],"or":[200],"more":[201],"decile.":[207]},"counts_by_year":[{"year":2024,"cited_by_count":1}],"updated_date":"2026-07-29T14:22:42.915294","created_date":"2025-10-10T00:00:00"}
