par Majcen, Boris;Verbič, Miroslav;Bayar, Ali ;Čok, Mitja
Référence Eastern European economics, 47, 5, page (5-24)
Publication Publié, 2009-09
Article révisé par les pairs
Résumé : In 2007, Slovenia launched a comprehensive tax reform. This paper analyzes several proposed 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 on the macroeconomic and welfare aspects of the proposed scenarios, capturing the effects on individual taxpayers and the government budget. The main characteristics of the model are presented along with the results of different reform scenarios, including that which finally passed the parliament and is now part of Slovenia's tax system. Our results suggest that choices other than the flat tax system are better suited to the country's longterm economic development. © 2009 M.E. Sharpe, Inc. All rights reserved.