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  • 1
    Series available for loan
    Series available for loan
    Budapest : : Kiadja a Magyar Földtani és Geofizikai Intézet,
    Call number: M 17.90900
    Type of Medium: Series available for loan
    Pages: 314 Seiten : , Illustrationen ; , 1 Karte (gefaltet 29.5 x 17 cm) , 31 cm +
    ISBN: 9789636713041 , 9636713049
    Classification: A.3.3.
    Language: Hungarian , English
    Location: Upper compact magazine
    Branch Library: GFZ Library
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  • 2
    Monograph available for loan
    Monograph available for loan
    Berlin u.a. : Langenscheidt
    Call number: 1.1/M 92.0747
    Type of Medium: Monograph available for loan
    Pages: 447 S.
    Edition: 13. Aufl.
    ISBN: 346818381X
    Classification: E.5.
    Language: Hungarian
    Location: Reading room
    Branch Library: GFZ Library
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  • 3
    Monograph available for loan
    Monograph available for loan
    Budapest : Magyar államí földtani
    Call number: G 6447
    Type of Medium: Monograph available for loan
    Pages: 102 S. + 4 Kt.-Beil.
    Language: Hungarian
    Location: Upper compact magazine
    Branch Library: GFZ Library
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  • 4
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    Budapest: Hungarian Academy of Sciences, Institute of Economics
    Publication Date: 2016-03-30
    Description: Macroeconomic modelling is a recent development within the rapidly advancing field of agentbased modelling. Like older macromodels macro ABMs must also feature a well-designed consumption-savings block. As the microeconomic ABM literature on savings is non-existent researchers had to resort to the traditional literature to borrow ideas about how to model agents' savings behaviour. They adopted certain simple consumption rules as simplifications of the (implicit) decision rules derived from maximizing models. In this paper we set up an agentbased macromodel where households belong to one of three types of savers (prudent, myopic, permanent income based), but allow for adaptation, learning and selection. We are interested in establishing the relative fitness of the three savings types, and determine their impact on the overall performance of the economy. Through running simulations we find that the prudent type alone prevails when the selection pressure is very high, but at intermediate levels of evolutionary competition the two other types can survive as well. At customary levels of relative capital efficiency prudent agents tend to overaccumulate capital, and the presence of the other types is like a socially useful antidote, driving the long-run savings rate towards the golden rule. On the other hand low selection pressure raises substantially the volatility of capital. In this model relaxing borrowing constraints is conducive to even more excessive investments, as if owners of capital were exploited by wage-earners.
    Keywords: E03 ; E14 ; E27 ; ddc:330 ; savings types ; bounded rationality ; evolutionary learning ; agent-based macromodel
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
    Type: doc-type:workingPaper
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  • 5
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    Budapest: Hungarian Academy of Sciences, Institute of Economics
    Publication Date: 2016-03-30
    Description: One of the intriguing questions of our times is the importance of the centralization and nationalization campaigns of the 2nd and 3rd Orbán-government carried out since 2010. In an earlier working paper - Mihalyi (2015) - I demonstrated that similar policy steps were occasionally taken in other post-socialist countries, too. It is also a known fact, that the subsequent Hungarian governments in the 1990-2010 period were also forced in some cases to renationalize already privatized firms - although the main trend of policies was privatization. However, in my earlier work a logical question was ignored, namely why this U-turn has been so far so easily accepted by the Hungarian society at large and many opinion leaders both on the political left and political right. One conceivable answer is that this is what the Hungarian people have been accustomed to. The history of the past 300 years was nothing else but a sequence of nationalizations and confiscations, and the milestones of this have been taught with proud already in the elementary schools for generations. From the perspective of the present paper, it doesn't matter whether the nationalizing governments could have made different decisions; whether they were pressed by outside forces or acted independently. It will be shown that the decision-makers were both prisoners of their own epoch and the ideology of their social classes, but at the same time they were also authoritative diffusers of their own ideologies through politics, education and the media. The subsequent asset redistributions in the modern economic history of Hungary aimed at accelerating the country's economic development and catching up with the more advanced economies. Unfortunately the decision-makers didn't realize that these measures - nolens volens - undermined the idea of private property, the rule of law and the trust vis-à-vis the state itself.
    Keywords: N4 ; P20 ; P26 ; P31 ; P51 ; ddc:330 ; economic history ; nationalization ; socialization ; restitution ; land reform ; retroactive legislation
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
    Type: doc-type:workingPaper
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  • 6
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    Budapest: Hungarian Academy of Sciences, Institute of Economics
    Publication Date: 2015-03-25
    Description: The outcome of the economic performance of individuals is utilised in the form of consumption and consequent welfare. Despite this truism, there is relatively little information available on household consumption behaviour in Hungary stemming from investigations based on economic theory. The study sets out to fill the gap with an estimate based on the now-basic demand model. The authors apply the results of the estimate to verifying the robustness of the theoretical assumptions and then show how this framework can be used to quantify the effects of price changes and to calculate household consumption units. Within limits, the model proves applicable to the situation in Hungary. The results are comparable to those in international literature. The most instructive finding in practice is the one obtained from the examination of welfare; the model can correct significantly the results obtainable from a naive estimate of the effect of price changes that ignores adjustment by consumers. Additionally, it can be concluded from the consumption unit calculations that applying the widely used equivalence scales in Hungary may lead to over-estimation of the relative income position of families with children, especially those with several children.
    Keywords: D12 ; ddc:330 ; consumption theory ; consumer behaviour ; demand system ; price index ; consumption unit ; Konsumentenverhalten ; Konsumtheorie ; Preisindex ; Schätzung ; Ungarn
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
    Type: doc-type:workingPaper
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  • 7
    Publication Date: 2015-03-25
    Keywords: H26 ; H31 ; Z13 ; ddc:330 ; hidden economy ; undeclared employment ; tax evasion ; corruption ; Schattenwirtschaft ; Schwarzarbeit ; Steuervermeidung ; Steuermoral ; Korruption
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
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  • 8
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    Budapest: Hungarian Academy of Sciences, Institute of Economics
    Publication Date: 2015-03-25
    Description: By introducing simplified enterprise tax or eva in 2003, the government had a double aim: it wanted to relieve administrative and tax burdens on micro and small enterprises, while at the same time it wanted to improve their tax compliance, thus increasing tax revenues received from such enterprises. Mainly enterprises with a rather low (typically below 60 per cent) cost ratio opted for eva. Our research is based on 33 structured interviews with enterprises paying their taxes under the eva rules, and it focuses on changes in their tax behavior due to switching over to eva. Our results suggest that tax evasion and avoidance has diminished in this segment of the enterprise sector. 65 % of the interviewed enterprises reported complete tax compliance and legitimate operations, which can be considered a rather high rate given the high involvement of smaller enterprises in the hidden economy. Tax evasion has decreased even among the remaining part of the interviewed enterprises under the eva: although enterprises in this group reported some minor violations of the tax laws, nevertheless even these were mainly prompted by their buyers' demand for purchasing tax free and with no invoice. The share of unreported sales remained below 1/4 of sales revenues even within this group. The empirical evidence gathered from our interviews does not support the frequently hold belief that eva after all has increased the scope of the underground economy by the emission of fictive invoices or by converting lawful employment into (pretended) subcontracting to former employees. The positive overall effect of eva on tax compliance is due to two main reasons according to our findings: most taxpayers under the eva find their tax burden fair and acceptable, while at the same time the simplicity and transparency of record-keeping and tax rules for enterprises under the eva increases the expected costs of tax evasion within this group of enterprises.
    Keywords: ddc:330 ; underground economy ; business tax ; presumptive taxation ; tax compliance ; tax evasion ; firm behavior ; economic sociology ; social norms ; KMU ; Unternehmensbesteuerung ; Steuermoral ; Steuervermeidung ; Schattenwirtschaft ; Ungarn
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
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  • 9
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    Budapest: Hungarian Academy of Sciences, Institute of Economics
    Publication Date: 2015-03-25
    Description: The paper presents survey results regarding opinions and attitudes of the 18-60 y. o. Hungarian population concerning tax evasion and corruption, while it also examines the actual and intended behavior of the economically most active segment of the population concerning these matters, and explores the socio-demographic factors determining this behavior. After presenting some basic sample characteristics, we investigate the scope and prevalence of hidden employment (both unreported employment and employment masked as contract with a subcontractor), its underlying social and economic factors and the main reasons behind accepting or turning down work offers in the hidden economy. Our results suggest that the selection of the particular form of tax sparing employment, i.e. the choice between accepting unreported employment (receiving unreported wage directly into one's own pocket) and employment masked as pretended subcontracting” is determined by the worker's socio-economic background to a great extent. Accepting unreported employment (unreported wage) is more prevalent amongst those on the periphery of the labor market, while pretended subcontracting” occurs more frequently amongst graduates and those working in public administration, health care, education and culture. We also investigate to what extent the respondents engage in purchasing products and services form the hidden economy. Men purchase from the black economy more often then women, and those living in Budapest also buy products and services there (thus evading VAT payments) more frequently than the rest of the population. Although one would probably expect that members of families with low income engage in unreported transactions more frequently than the others, our results do not support this hypothesis. We also look at the reactions of respondents to hypothetical situations in which reliance on tax evasion and/or corruption seemingly offer a relatively easy and favorable solution. Answers to questions on such hypothetic situations can serve as a control to our results on actual behavior. Those who estimate the share of population receiving income from the hidden economy higher in their neigborhood would be more likely to rely on illegal but economically favorable solutions (such as tax evasion or corruption).
    Keywords: H26 ; H31 ; Z13 ; ddc:330 ; hidden economy ; unreported employment ; tax evasion ; corruption ; population survey ; Schattenwirtschaft ; Schwarzarbeit ; Steuerstrafrecht ; Korruption ; Ungarn
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
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  • 10
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    Budapest: Hungarian Academy of Sciences, Institute of Economics
    Publication Date: 2015-03-25
    Description: The current downturn in the American and Western European economies, combined with increasing regulatory pressure on private equity throughout the developed world, made emerging markets an attractive destination for private equity. As part of the emerging markets, Central and Eastern Europe's (CEE) private equity industry was an accidental beneficiary of this development. The attractiveness of the CEE markets was also boosted by the fact that value added resulted from the organic growth of the companies, rather than from leverage utilisation. As a result of the crisis in autumn 2008, the growth financed by loans itself became a synonym of the risk. Consequently the CEE countries as parts of emerging markets were handicapped, irrespective of the already applied greatest cautiousness of investors and the relatively deteriorated availability and higher interest rates of provided loans in the region. Since the majority of high volume capital raised recently by private equity funds in the CEE region still expected to be invested, it is not likely that the cutback of private equity financing in the CEE countries will be as radical as it was in the developed markets. The Golden Age of the private equity investments in the CEE region, however, ended in the autumn of 2008. The paper forecasts the future developments of the private equity industry in the CEE region, based on a detailed analysis of the five years' tendencies. The paper reviews within an international surrounding the changes in the volume and structure of raised regional funds, as well as the actual investment trends by the related countries and sectors. The study provides several examples for the applied individual corporate level investments strategies of private equity investors in the CEE region. The chosen exit routes and returns received by regional private equity investors are also illustrated with actual examples. The final part of the analysis speculates on the future effects of the global financial crisis and recession on the private equity industry of the CEE region.
    Keywords: G23 ; G24 ; G34 ; M13 ; ddc:330 ; Venture Capital ; Private Equity ; Central Eastern Europe (CEE) ; International Asset Allocation ; Institutional Investors ; Merger & Acquisition ; Corporate Restructuring ; Risikokapital ; Private Equity ; Osteuropa
    Repository Name: EconStor: OA server of the German National Library of Economics - Leibniz Information Centre for Economics
    Language: Hungarian
    Type: doc-type:workingPaper
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