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The Income Tax Reform in Slovenia: Should the Flat Tax Have Prevailed?

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Author Info
Majcen, Boris
Verbic, Miroslav
Cok, Mitja

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Abstract

In 2007 Slovenia launched a comprehensive reform of its tax system. This article presents an analysis of several envisaged tax reform scenarios, including the flat tax proposal, with a dynamic general equilibrium model of the Slovenian economy, linked to a microsimulation model. We focus mainly on the macroeconomic and welfare aspects of the proposed scenarios, thus capturing the overall effect on individual taxpayers and the government budget. The main characteristics of the model are presented along with the results of different reform scenarios, including the one that finally passed the parliament and now forms part of Slovenia’s tax system. Our results suggest that options other than the flat tax system are better suited to the country’s long-term economic development.

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Publisher Info
Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 10348.

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Date of creation: Oct 2007
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Handle: RePEc:pra:mprapa:10348

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Related research
Keywords: flat tax; general equilibrium model; income inequality; macroeconomic effects; personal income tax; Slovenia; tax reform; welfare analysis;

Find related papers by JEL classification:
E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy
D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
C68 - Mathematical and Quantitative Methods - - Mathematical Methods and Programming - - - Computable General Equilibrium Models
H24 - Public Economics - - Taxation, Subsidies, and Revenue - - - Personal Income and Other Nonbusiness Taxes and Subsidies
H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
D58 - Microeconomics - - General Equilibrium and Disequilibrium - - - Computable and Other Applied General Equilibrium Models

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  1. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian 'flat tax' reform," Economic Policy, CEPR, CES, MSH, vol. 20(43), pages 397-444, 07. [Downloadable!] (restricted)
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  2. Kevin Kim & Ricardo Varsano & Michael Keen, 2006. "The "Flat Tax(es)": Principles and Evidence," IMF Working Papers 06/218, International Monetary Fund. [Downloadable!]
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This page was last updated on 2009-12-6.

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