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

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

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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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
Date of revision:
Handle: RePEc:pra:mprapa:10348
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  1. Ricardo Varsano & Kevin Kim & Michael Keen, 2006. "The "Flat Tax(es)": Principles and Evidence," IMF Working Papers 06/218, International Monetary Fund.
  2. Anna Ivanova & Michael Keen & Alexander Klemm, 2005. "The Russian ‘flat tax’ reform," Economic Policy, CEPR;CES;MSH, vol. 20(43), pages 397-444, 07.
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