PERSONAL INCOME TAX REFORMS IN SLOVENIA AND OTHER EUROPEAN ECONOMIES
Keywords:
Tax reform, fiscal sustainability, personal income tax.Abstract
The paper examines some measures introduced in the tax system reform in Slovenia, as an example of a new EU member state. In the analysis we focus on the personal income tax. We analyze recent data for Slovenia and selected EU member states. In this context, we also discuss the question of flat tax rate suitability. Based on the presented simulation, we can conclude that the tax burden wasn’t diminished significantly. We believe that additional reforms are needed.
References
Afonso, A. (2005), Fiscal Sustainability: The Unpleasant European Case, FinanzArchiv, Vol- 61, No.1, pp 19-44.
Alfonso, A., Schuknech, L. and Tanzi, V. (2003), Public Sector Efficiency: An International Comparison, European Central Bank: Working Paper No. 242.
Bole, V. and Volcjak, R. (2006), Predlogi sprememb davcnega sistema: Kratka ocean moznih posledic, Gospodarska gibanja, No. 385 (September). EIPF: Ljubljana.
Bravo, A. and Silvestre, A. (2002). Intertemporal sustainability of fiscal policies: some tests for European countries, European Journal of Political Economy, 18 (3), 517-528.
Cajner, T., Grobovsek, J. and D. Kozamernik (2006), Welfare and Efficiency Effects of Alternative Tax Reforms in Slovenia, IB review, Vol. 40, No. 1/2, 101-106. Institute of Macroeconomic Analysis and Development: Ljubljana.
Capriolo, G.C. (2006), Proportional («Flat») Personal Income Tax Rate and Competitiveness in Slovenia: Towards Understanding the Policy Issues and Policy Implications, IB review, Vol. 40, No. 1/2, 101-106. Institute of Macroeconomic Analysis and Development: Ljubljana.
Danish Ministry of Science, Technology and Innovation (2007), Taxation: Tax rates. Work-in-Denmark. [online] Available: http://www.workindenmark. dk/Tax_rates
European Commission (2006), Public finances in EMU – 2006, European Economy, No. 3.
European Commission and Eurostat (2007), Taxation trends in the European Union – Data for the EU Member States and Norway, Eurostat.
Ghizdeanu, I., Videanu F., Stanica C.S. and Plavicheanu D. (2006), The Effects of Flat Tax in Romania, IB review, Vol. 40, No. 1/2, 101-106. Institute of Macroeconomic Analysis and Development: Ljubljana.
Giammariolli, N., Nickel, C., Rother P. and Vidal J-P. (2007), Assessing fiscal soundness: Theory and Practice, ECB: Occasional Paper Series, No. 56.
Government RS (2006a), Slovenija jutri: predlagane reforme – reforma davčnega sistema. [Online] Available: http://www.slovenijajutri.gov.si/ index.php?id=53&no_cache=1&tx_uvireforme_pi1[reforma]=6
Government RS, Ministrstvo za finance (2006b), Strategija razvoja Slovenije – Davčna reforma za boljši jutri. Ljubljana: Urad Vlade RS za informiranje.
Larsen, T. (2006), A Flat Tax in Denmark? IB review, Vol. 40, No. 1/2, 101-106. Institute of Macroeconomic Analysis and Development: Ljubljana.
OECD (2006a), Tax Policy Development in Denmark, Italy, the Slovak Republic and Turkey, OECD Taxing Wages 2004–2005, OECD Publishing.
OECD (2006b), Policy Brief: Reforming Personal Income Tax, OECD Observer.
OECD (2006c), Factbook 2006, OECD Publishing.
OECD (2007). OECD in figures – 2006–2007 edition, OECD Observer.
Ovin, R. and Jagric, T. (2006). Economic and social reforms: opportunity or risk.. Institute for economic diagnosis and prognosis: Maribor.
Rabushka, A. (2006), A Flat Tax for Slovenia, IB review, Vol. 40, No. 1/2, 101-106. Institute of Macroeconomic Analysis and Development: Ljubljana.
Schuknecht, L. and Tanzi, V. (2005), Reforming Public Expenditure in Industrialized Countries: Are There Trade-offs?, European Central Bank: Working Paper No. 435 (February).
Stepanyan, V. (2003), Reforming Tax Systems: Experience of the Baltics, Russia, and Other Countries of the Former Soviet Union. IMF Working Paper, No. 173 (September).
Tanzi, V. (2004), A Lower Tax Future: the Economic Role of the State in the 21st Century, paper published by Politeia, London.
The Official Gazette of the Republic ob Slovenia (2006), Zakon o dohodnini (ZDoh-1-UPB3). No. 21/2006. [Online] Available: http://www.uradnilist.si/1/ulonline.jsp?urlid=200621&dhid=81074.
The Official Gazette of the Republic ob Slovenia (2006), Zakon o dohodnini (ZDoh-2). No. 117/2006. [Online] Available: http://www.uradnilist.si/1/ulonline.jsp?urlid=2006117&dhid=85824.
Uctum, M. and Wickens, M. (2000). Debt and deficit ceilings, and sustainability of fiscal policies: an intertemporal analysis, Oxford Bulletin of Economic Research, 62 (2), 197-222.
Van den Noord, P. (2000), The Tax System in Norway: Past Reforms and Future Challenges, OECD Economics Department Working Papers, No. 244, OECD Publishing.
Vanasaun, I. (2006), Experience of Flat Income Tax – the Estonian Case. IB review, Vol. 40, No. 1/2, 101-106. Institute of Macroeconomic Analysis and Development: Ljubljana.
Zee Howell H. (2005), Personal Income Tax Reform: Concepts, Issues, and Comparative Country Developments, IMF Working Paper.
Downloads
Published
How to Cite
Issue
Section
License
Authors who publish with this journal agree to the following terms:
- Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal.
- Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal's published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal.
- Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
