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Distribution of personal income tax changes in Slovenia

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  • Cok, Mitja
  • Sambt, Joze
  • Kosak, Marko
  • Verbic, Miroslav
  • Majcen, Boris

Abstract

Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current 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 on average reduced the tax burden on all taxpayers. Using an exclusive database of taxpayers and utilising a general-equilibrium modelling platform, 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 due the increased budget deficit and reduced investment.

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Paper provided by University Library of Munich, Germany in its series MPRA Paper with number 32704.

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Date of creation: Aug 2011
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Handle: RePEc:pra:mprapa:32704

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Keywords: general equilibrium model; income inequality; macroeconomic effects; microsimulation; personal income tax; Slovenia; tax reform;

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  1. 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.
  2. 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.
  3. 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.
  4. 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.
  5. 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, Institute of Public Finance, vol. 33(2), pages 219-233.
  6. Howell H. Zee, 2005. "Personal Income Tax Reform," IMF Working Papers 05/87, International Monetary Fund.
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