adóterhei

Adóterhek, or tax burdens, describe the economic load that taxation imposes on individuals, households, and firms. The concept encompasses both the statutory burden—what tax rates and brackets say—and the economic burden—how much of a tax is effectively paid after behavioral responses, price changes, and market adjustments. In Hungarian economic literature, adóterhek are central to discussions of fiscal policy's distributive effects and efficiency.

Tax incidence determines who ultimately bears the burden. It is not determined by who writes the check to the tax authority; instead, it depends on relative elasticities of supply and demand. In a simple buyer-paid sales tax, consumers face higher prices and may bear most of the burden if demand is inelastic. In labor taxes, workers' take-home pay reflects the burden, though employers may adjust wages. Corporate taxes can be shifted to capital owners, consumers, or workers depending on market structure and capital mobility.

Measurement and consequences: The degree to which adóterhek reduce welfare is reflected in deadweight loss; policy debates examine the equity of the burden across income groups, geographic regions, and generations. The term also extends to social contributions and indirect taxes that can disproportionately affect lower-income households if not designed progressively.

Policy implications: Reducing adóterhek often aims to widen the tax base and lower rates to minimize distortions while maintaining revenue. Reform discussions consider tax credits, exemptions, and base broadening to improve efficiency and fairness.