Use of simulation models for the tax reform in Slovenia
AbstractIn 2007 Slovenia launched a comprehensive reform of its tax system. To estimate the different proposals (including a flat-tax proposal) and their overall effect on individual taxpayers and government budget a static micro-simulation model was constructed and combined with a computable general equilibrium model. It uses a large, comprehensive database (6% of the population) provided by relevant ministries and government agencies and proved to be a reliable tool during implementation of the reform. In the paper, the main characteristics of both models are presented along with the results of different reform scenarios, including those which finally passed the parliament and now form part of the Slovenian tax system.
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Bibliographic InfoPaper provided by University Library of Munich, Germany in its series MPRA Paper with number 10390.
Date of creation: Jan 2008
Date of revision:
tax reform; personal income tax; income inequality; microsimulation; CGE;
Other versions of this item:
- Mitja Cok & Boris Majcen & Miroslav Verbic & Marko Kosak, 2008. "Use of Simulation Models for the Tax Reform in Slovenia," Financial Theory and Practice, Institute of Public Finance, vol. 32(1), pages 29-43.
- D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
- D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
- 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
- E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
This paper has been announced in the following NEP Reports:
- NEP-ALL-2008-09-13 (All new papers)
- NEP-CMP-2008-09-13 (Computational Economics)
- NEP-PBE-2008-09-13 (Public Economics)
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