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Tax, Welfare, and Pension Reforms in Slovenia

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  • Philippe Egoumé-Bossogo
  • Anita Tuladhar
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    Abstract

    The labor participation rate in Slovenia has been lower than in the EU-15 (the members states prior to May 2004), particularly for the low-income and older individuals. Using simulations of tax and social benefits and public pensions, the paper shows how the current tax, welfare, and pension systems create disincentives to work among these groups. The paper finds that incentives to retire early are strong for men, especially low-wage earners. The marginal effective tax rates also make it costly for low-income individuals to work and negatively affect the probability of participating. The paper proposes reform measures to enhance work incentives and labor participation, which will be crucial for dealing with population aging and for achieving higher potential growth in Slovenia.

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    Bibliographic Info

    Paper provided by International Monetary Fund in its series IMF Working Papers with number 06/298.

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    Length: 33
    Date of creation: 01 Dec 2006
    Date of revision:
    Handle: RePEc:imf:imfwpa:06/298

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    Related research

    Keywords: Taxation; Welfare; Labor supply; Tax reforms; Early retirement incentives; pension; retirement; wage; benefits; retirement age; tax rates; wages; life expectancy; pensions; pension base; tax rate; pensionable age; pension system; retirement incentives; pension wealth; labor income; accrual rate; pension benefits; early retirement; wage growth; public pension; pensioners; minimum wage; public pension system; net wage; wage levels; wage earners; payroll; labor force; age of retirement; retirement pensions; pension reform; pension benefit; price indexation; minimum pension; pension _ base; payroll tax; public pensions; pension reforms; pension expenditure; value of pension; retirement date; labor force participation; old-age pension; payroll taxes; disability pensions; retirement behavior; retirement decisions; replacement rate; minimum income; pension age; wage indexation; unemployment insurance; retirement benefits; earnings history; pension systems; pension _ wealth; retirement incentive; accrual rates; old-age pensioners; lower pension; maternity leave; retirement decision; gross wages; gross wage; future pension; average retirement age; additional pension; wage increases; benefit = pension; earnings histories; life expectancies; pension _ benefit; nominal wage; contribution period; pensions system; pension contribution; retirement behaviours; current pension; deferred retirement; replacement rates; pay-as-you-go pension system; salary;

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    References

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    1. Alexander Pogorletskiy & Fritz Söllner, 2002. "The Russian tax reform," Intereconomics: Review of European Economic Policy, Springer, Springer, vol. 37(3), pages 156-161, May.
    2. Giuseppe Carone & Herwig Immervoll & Dominique Paturot & Aino Salomäki, 2004. "Indicators of Unemployment and Low-Wage Traps: Marginal Effective Tax Rates on Employment Incomes," OECD Social, Employment and Migration Working Papers 18, OECD Publishing.
    3. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian 'flat tax' reform," Economic Policy, CEPR;CES;MSH, CEPR;CES;MSH, vol. 20(43), pages 397-444, 07.
    4. Stock, James H & Wise, David A, 1990. "Pensions, the Option Value of Work, and Retirement," Econometrica, Econometric Society, Econometric Society, vol. 58(5), pages 1151-80, September.
    5. Richard Blundell & Alan Duncan & Costas Meghir, 1998. "Estimating Labor Supply Responses Using Tax Reforms," Econometrica, Econometric Society, Econometric Society, vol. 66(4), pages 827-862, July.
    6. Jan C. van Ours & Milan Vodopivec, 2006. "How Shortening the Potential Duration of Unemployment Benefits Affects the Duration of Unemployment: Evidence from a Natural Experiment," Journal of Labor Economics, University of Chicago Press, University of Chicago Press, vol. 24(2), pages 351-378, April.
    7. Courtney Coile & Jonathan Gruber, 2000. "Social Security and Retirement," NBER Working Papers 7830, National Bureau of Economic Research, Inc.
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