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
Measurement and consequences: The degree to which adóterhek reduce welfare is reflected in deadweight loss; policy
Policy implications: Reducing adóterhek often aims to widen the tax base and lower rates to minimize distortions