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Use of Simulation Models for the Tax Reform in Slovenia

Author

Listed:
  • Mitja Cok

    (Faculty of Economics, University of Ljubljana)

  • Boris Majcen

    (Institute for Economic Research, Ljubljana)

  • Miroslav Verbic

    (Institute for Economic Research, Ljubljana)

  • Marko Kosak

    (Faculty of Economics, University of Ljubljana)

Abstract

In 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.

Suggested Citation

  • 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.
    • Handle: RePEc:ipf:finteo:v:32:y:2008:i:1:p:29-43
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    File URL: http://www.ijf.hr/eng/FTP/2008/1/cok.pdf
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    References listed on IDEAS

    as
    1. Redmond,Gerry & Sutherland,Holly & Wilson,Moira, 1998. "The Arithmetic of Tax and Social Security Reform," Cambridge Books, Cambridge University Press, number 9780521632249, September.
    2. Miroslav VerbiÄ & Tine Stanovnik, 2006. "Analysis of Subjective Economic Well-Being in Slovenia," Eastern European Economics, Taylor & Francis Journals, vol. 44(2), pages 60-70, March.
    3. Paul S. Armington, 1969. "A Theory of Demand for Products Distinguished by Place of Production (Une théorie de la demande de produits différenciés d'après leur origine) (Una teoría de la demanda de productos distinguiénd," IMF Staff Papers, Palgrave Macmillan, vol. 16(1), pages 159-178, March.
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    Cited by:

    1. Ivica Urban, 2008. "Income Redistribution in Croatia: The Role of Individual Taxes and Social Transfers," Financial Theory and Practice, Institute of Public Finance, vol. 32(3), pages 387-403.
    2. Cristián Mardones Poblete, 2010. "Evaluando Reformas Tributarias en Chile con un Modelo CGE," Estudios de Economia, University of Chile, Department of Economics, vol. 37(2 Year 20), pages 243-284, December.

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    More about this item

    Keywords

    tax reform; personal income tax; income inequality; microsimulation; CGE;
    All these keywords.

    JEL classification:

    • D31 - Microeconomics - - Distribution - - - Personal Income and Wealth Distribution
    • D63 - Microeconomics - - Welfare Economics - - - Equity, Justice, Inequality, and Other Normative Criteria and Measurement
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • 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

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