Aron Kiss

Aron Kiss
European Commission | ec · Economic and Financial Affairs (ECFIN)

PhD in Economics (Free University Berlin)

About

24
Publications
4,582
Reads
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277
Citations
Introduction
I'm an economist at the European Commission. I received a PhD degree from the Freie Universität Berlin in 2009. I'm specialised in the analysis of labour market policy and public finance. I have studied the effect of labour taxation on the behaviour of taxpayers and the macroeconomy in Hungary. I have also done research in the field of political economy, in particular on political accountability and voter behaviour.
Additional affiliations
February 2011 - April 2013
National Bank of Hungary
Position
  • Economist
November 2005 - September 2008
Freie Universität Berlin
Position
  • Research Associate
October 2004 - November 2008
WZB Berlin Social Science Center
Position
  • Research Associate

Publications

Publications (24)
Article
Full-text available
This paper analyses the main features and determinants of labour market reforms in the EU over the period of 2000–2011 using the European Commission LABREF database. The data suggests that the timing, focus, and geographical distribution of reforms reflect the interplay between economic shocks and existing institutions. The 2008 crisis was followed...
Article
Full-text available
We propose a new method to test for the existence of the bandwagon effect, the notion that voters are more likely to vote for a given candidate if they expect the candidate to win. Two-round election systems with a large number of single-member districts offer an ideal testing ground because results from the first round provide a better benchmark f...
Article
Full-text available
The paper studies how high-income taxpayers responded to the introduction of the ‘extraordinary tax on individuals’ in Hungary in 2007. The study is based on a panel of tax returns containing information on 10 percent of tax-filers from 2005 and three subsequent years. We estimate the elasticity of taxable income with respect to the marginal net-of...
Article
Full-text available
An agreement about a lower bound for admissible tax rates can reduce the equilibrium tax rate (and thus welfare) in tax competition among fully symmetric countries. This is shown in an infinitely repeated game where the stage game describes the standard tax competition model with source-based taxes and symmetric countries. Repeated interaction may...
Article
Full-text available
The paper introduces the possibility of coalition government into the theoretical study of political accountability and analyzes the accountability of coalitions as a problem of team production. It is shown that coalition governments can be held accountable in the presence of an electoral alternative. Accountability becomes problematic if it is cer...
Book
Full-text available
The Labour Market and Wage Developments in Europe Report analyses the labour market from a macroeconomic perspective. It provides an analysis of recent employment and wage developments, looking at the euro area and the EU as a whole in comparison with its global trading partners. The 2018 edition of the Report shows that job creation continued to p...
Article
Full-text available
We present a general-equilibrium behavioural microsimulation model designed to assess long-run macroeconomic, fiscal and distributional consequences of tax and benefit reforms in a small open economy. We apply the model to reforms adopted in Hungary between 2008 and 2013, a period characterised by intense reform activity in the wake of the financia...
Article
This paper explores how European integration, economic fluctuations, and the interactions of these factors affect bilateral migration flows. It focuses on how migration flows developed in the wake of the establishment of the European Monetary Union, and whether migration flows became stronger, and more responsive to economic fluctuations, in the eu...
Article
Full-text available
This paper assesses the role of labour mobility in the adjustment to asymmetric economic shocks in the EU. After presenting a series of stylised facts of mobility in the EU, it assesses mobility as a channel of economic adjustment by means of a vector autoregression (VAR) analysis in the vein of Blanchard and Katz (BPEA 1:1–75, 1992). Results indic...
Technical Report
Full-text available
This note presents indicators that can be useful for the regular monitoring of skills mismatches across EU Member States. It distinguishes three broad groups of skills mismatch indicators: indicators of macroeconomic skills mismatch, specific skills shortages, and on-the-job skills mismatch. The indicators of macroeconomic skills mismatch measure t...
Research
Full-text available
The paper sheds light on developments in labour market matching in the EU after the crisis. First, it analyses the main features of the Beveridge curve and frictional unemployment in EU countries, with a view to isolate temporary changes in the vacancy-unemployment relationship from structural shifts affecting the efficiency of labour market matchi...
Article
This paper proposes a new method to analyze strategic voting in 'wasted vote' situations. Two-round elections, in which the second round features three candidates, provide an ideal testing ground since the first round offers precise baseline measurement of the support for the third-place candidate. Estimations are conducted on 403 single-member dis...
Technical Report
Full-text available
Labour market developments have been improving against the background of a gradual economic recovery in the EU. Unemployment in the EU has continued to fall and job finding rates have modestly improved. However, despite its recent fall, unemployment remains high. According to the findings of the new 2015 Labour Market and Wage Developments in Europ...
Article
Full-text available
This paper estimates the effect of income taxation on labor supply at the extensive margin, i.e. the labor force participation. We carry on the estimations on the Hun-garian Household Budget Survey (HKF). We extend the methodology of Kimmel and Kniesner (1998) by considering the effect of both taxes and transfers. Nonlabor income contains the (hypo...
Article
This paper estimates the effect of income taxation and transfers on labour supply at the extensive margin, i.e., the labour force participation. We extend existing structural form methodologies by considering the effect of both taxes and transfers. Non-labour income contains the (hypothetical) transfer amount someone gets when out of work, while th...
Article
Full-text available
The paper applies recent developments in the theory of optimal income taxation to the Hungarian personal income tax system. The main conclusion is that the optimal top marginal tax rate in Hungary is likely to be higher, perhaps substantially, than the actual rate. It is discussed how this result depends on the parameters describing labour-supply b...
Article
The paper analyzes a political accountability game with an electorate of 'partisan' and 'independent' voters. It is shown that politicians have a strategic incentive to engage in 'divisive politics', that is, to force some independent voters to take sides, even if the direct electoral benefits are higher for their opponents than for themselves. By...
Article
Full-text available
In this study, using a new microsimulation model, we estimate the long-term fiscal and labour market effects of the changes to the tax and transfer system which were passed into law in 2010 and which are currently planned. According to our results, if all of the currently planned measures are fully implemented, the level of GDP will be increased by...
Article
Full-text available
A tanulmány az ingatlanadó hatásait elemezi a magyar adórendszer keretein belül. Vizsgálja a 2009-ben elfogadott (és azóta az Alkotmánybíróság által részben megsemmisített) vagyonadó szerinti változatot, valamint hipotetikus alternatív változatokat. Nemzetközi összehasonlításban is bemutatja a Magyarországon jelenleg hatályos vagyont terhelő elvoná...
Article
This paper analyzes a political accountability model with an electorate of 'partisan'and 'swing'voters. It is shown that politicians have a strate- gic incentive to engage in 'divisive politics'(that is, to force some indepen- dent voters to take sides) even if the direct electoral bene…ts are higher for their opponents than for themselves. By pola...

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