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

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  • Majcen, Boris
  • Verbic, Miroslav
  • Cok, Mitja

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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Bibliographic 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;

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References

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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.
  2. Ricardo Varsano & Kevin Kim & Michael Keen, 2006. "The "Flat Tax(es)"," IMF Working Papers 06/218, International Monetary Fund.
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Citations

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Cited by:
  1. Mitja Čok & Jože Sambt & Marko Košak & Miroslav Verbič & Boris Majcen, 2011. "Distribution of personal income tax changes in Slovenia," Post-Communist Economies, Taylor & Francis Journals, vol. 24(4), pages 503-515, November.
  2. Jakub Boratyński & Jakub Borowski, 2012. "The long-term economic impact of the flat tax in Poland. CGE simulation under alternative assumptions," Bank i Kredyt, National Bank of Poland, Economic Institute, vol. 43(3), pages 5-30.
  3. Cok, Mitja & Domadenik, Polona & Redek, Tjasa & Verbic, Miroslav, 2008. "Labour Market Reforms in the Context of Political Power Theory: The Case of Slovenia," MPRA Paper 25524, University Library of Munich, Germany.
  4. Stanovnik, Tine & Verbič, Miroslav, 2012. "The distribution of wages and employee incomes in Slovenia, 1991–2009," MPRA Paper 38917, University Library of Munich, Germany.
  5. Verbic, Miroslav & Majcen, Boris & Cok, Mitja, 2009. "R&D and Economic Growth in Slovenia: A Dynamic General Equilibrium Approach with Endogenous Growth," MPRA Paper 17819, University Library of Munich, Germany.

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