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Distribution of personal income tax changes in Slovenia

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  • Mitja Čok
  • Jože Sambt
  • Marko Košak
  • Miroslav Verbič
  • Boris Majcen

Abstract

Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the late-2000s financial and economic crisis. The latest changes, introduced in the personal income tax system during the last two years, have primarily reduced the tax burden on low-income taxpayers. However, this was only the last step in a series of personal income tax reforms since 2004 that have reduced the average tax burden on all taxpayers. Using an exclusive database of taxpayers and utilising a general-equilibrium modelling platform, an approach that is unfortunately still rare in Central and Eastern European countries, we assess the consequences of these reforms at both the micro and the macro level. From a macroeconomic point of view, the initial positive consequences of higher private consumption and welfare are declining over time owing to the increased budget deficit and reduced investment.

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File URL: http://hdl.handle.net/10.1080/14631377.2012.729662
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Bibliographic Info

Article provided by Taylor & Francis Journals in its journal Post-Communist Economies.

Volume (Year): 24 (2011)
Issue (Month): 4 (November)
Pages: 503-515

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Handle: RePEc:taf:pocoec:v:24:y:2011:i:4:p:503-515

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  1. Howell H. Zee, 2005. "Personal Income Tax Reform," IMF Working Papers 05/87, International Monetary Fund.
  2. Boris Majcen & Miroslav Verbic & Sasa Knezevic, 2005. "The Effects of Foreign Trade Liberalisation and Financial Flows between Slovenia and the EU after Accession," Post-Communist Economies, Taylor & Francis Journals, vol. 17(2), pages 251-267.
  3. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian 'flat tax' reform," Economic Policy, CEPR & CES & MSH, vol. 20(43), pages 397-444, 07.
  4. Verbic, Miroslav, 2007. "Varying the parameters of the Slovenian pension system: an analysis with an overlapping-generations general equilibrium model," MPRA Paper 10349, University Library of Munich, Germany.
  5. Majcen, Boris & Verbic, Miroslav & Cok, Mitja, 2007. "The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?," MPRA Paper 10348, University Library of Munich, Germany.
  6. Maja Klun, 2009. "Pre-filled Income Tax Returns: Reducing Compliance Costs for Personal Income Taxpayers in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 33(2), pages 219-233.
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