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Műhelytanulmányok

2020 januárjától a MT/DP Műhelytanulmányok és a Budapest Working Papers sorozat egybeolvadt, és a továbbiakban KRTK-KTI Műhelytanulmányok cím alatt közli az intézet kutatóinak tudományos munkáját. A KRTK-KTI Műhelytanulmányok célja, hogy hozzászólásokat, vitát generáljanak, nem mentek át szakmai ellenőrzésen.

Szerkesztő: Hajdu Tamás

A megszűnt sorozatok tanulmányai az alábbi linkeken érhetőek el:

MT/DP műhelytanulmányok

BWP műhelytanulmányok

Kontrollhely Magyarországon – egy reprezentatív felmérés eredményei

KÁROLYI RÓBERT - KISS HUBERT JÁNOS -SZABÓ-MORVAI ÁGNES

2023/02

Tanulmányunkban bemutatjuk a kontrollhely fogalmát, ezt a közgazdaságtanban egyre gyakrabban kutatott nem-kognitív képességet. Ezután áttekintjük a kontrollhely közgazdaságtani irodalmát, és bemutatjuk, hogy akik úgy gondolják, maguk irányítják az életüket, sikeresebbek az élet számos területén. Ezt követően egy reprezentatív magyar felmérés adatait vizsgáljuk meg, amelyen többnyire viszontlátjuk a szakirodalom által feltárt összefüggéseket. A kontrollhely a válaszadók 20-30-as éveiben egyre belsőbbé válik, majd 40 éves kor után ismét egyre külsőbb lesz. A mintánkban a férfiak inkább belső kontrollosak, mint a nők, valamint a belsőbb kontrollhely magasabb végzettséggel és magasabb jövedelemmel jár együtt. Ugyanakkor nem találunk szignifikáns összefüggést a kontrollhely és a munkaerőpiaci státusz között. Azt találjuk, hogy a belső kontrollosok szignifikánsan több megtakarítást és kevesebb tartozást halmoznak fel.

2024

An Axiomatization of the Pairwise Netting Proportional Rule in Financial Networks

PÉTER CSÓKA – P. JEAN-JACQUES HERINGS

2023/01

We consider financial networks where agents are linked to each other via mutual liabilities. In case of bankruptcy, there are potentially many bankruptcy rules, ways to distribute the assets of a bankrupt agent over the other agents. One common approach is to first apply pairwise netting of agents that have mutual liabilities and next use the proportional rule to determine the payments on the basis of the net liabilities. We refer to this as the pairwise netting proportional rule. The pairwise netting proportional rule satisfies the basic requirements of claims boundedness, limited liability, priority of creditors, and continuity. It also satisfies the desirable properties of net impartiality, an agent that has two creditors with the same net claims pays the same amount to both creditors on top of pairwise netting, and invariance to mitosis, an agent that splits into a number of identical agents is not affecting the payments of the other agents. We demonstrate that if net impartiality and invariance to mitosis, together with the basic requirements, are regarded as imperative properties, then payments should be determined by the pairwise netting proportional rule.

2024

Peer Effects on Academic Self-concept: A Large Randomized Field Experiment

TAMÁS KELLER – JINHO KIM – FELIX ELWERT

2022/25

Social theories posit that peers affect students’ academic self-concept (ASC). Most prominently, Big-Fish-Little-Pond, invidious comparison, and relative deprivation theories predict that exposure to academically stronger peers decreases students’ ASC, and exposure to academically weaker peers increases students’ ASC. These propositions have not yet been tested experimentally. We executed a large and pre-registered field experiment that randomized students to deskmates within 195 classrooms of 41 schools (N = 3,022). Our primary experimental analysis found no evidence of an effect of peer achievement on ASC in either direction. Exploratory analyses hinted at a subject-specific deskmate effect on ASC in verbal skills, and that sitting next to a lower-achieving boy increased girls’ ASC (but not that sitting next to a higher-achieving boy decreased girls’ ASC). Critically, however, none of these group-specific results held up to even modest corrections for multiple hypothesis testing. Contrary to theory, our randomized field experiment thus provides no evidence for an effect of peer achievement on students’ ASC.

2024

Digitalization against the shadow economy: evidence on the role of company size

BÁLINT VÁN – GÁBOR LOVICS – CSABA G. TÓTH – KATALIN SZŐKE

2022/24

Online cash registers (OCRs) are important tools for reducing the size of the shadow economy. This paper analyzes the impact on reported turnover and tax liability of introducing OCRs in Hungary using a fixed-effects panel and event study model. We identify strong size-related heterogeneity in the retail and the accommodation and food services sectors: smaller companies increased their reported turnover more than larger ones. Since large companies pay the dominant part of value-added tax, the effects on the payment of this tax were mitigated. We find significant spillover effects in both sectors, which are slightly stronger among larger companies.

2024

Firm Heterogeneity and the Impact of Payroll Taxes

ANIKÓ BÍRÓ – RÉKA BRANYICZKI – ATTILA LINDNER – LILI MÁRK – DÁNIEL PRINZ

2022/23

We study the impact of a large payroll tax cut for older workers in Hungary. Motivated by the predictions of a standard equilibrium job search model, we examine the heterogeneous impact of the policy. Employment increases most at low-productivity firms offering low-wage jobs, which tend to hire from unemployment, while the effects are more muted for high-productivity firms offering high-wage jobs. At the same time, wages only increase at high-productivity firms. These results point to important heterogeneity in the incidence of payroll tax cuts across firms and highlight that payroll taxes have a significant impact on the composition of jobs in the labor market.

2024