The Income Tax Reform in Slovenia

Majcen, Boris; Verbič, Miroslav; Bayar, Ali; Čok, Mitja

doi:10.2753/eee0012-8775470501

Cited by 17 publications

(8 citation statements)

References 9 publications

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“…This allows policy-makers to support relevant sectors when defining priority areas for structural reform and to adopt initiatives within a range of different economic and other policies -if, of course, there is a consensus on the need to focus more attention in the coming period on increasing quality of life, instead of pursuing one-sided economic growth at any cost. Not only macroeconomic, but also welfare aspects of the proposed development scenarios have to be in the focus (Majcen et al, 2009). It is desirable that these initiatives might be incorporated not only into measures of economic policy (various taxes and subsidies), and social and environmental policy, but also in the broader framework of developing a knowledge society i.e.…”

Section: Resultsmentioning

confidence: 99%

The Application of Multiple Criteria Assessment of Production Sectors on Increasing Quality of Life

Slabe‐Erker

Lavrač

2011

Drustvena istrazivanja

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Section: Resultsmentioning

confidence: 99%

The Application of Multiple Criteria Assessment of Production Sectors on Increasing Quality of Life

Slabe‐Erker

Lavrač

2011

Drustvena istrazivanja

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“…For labour income, highest marginal tax rate was lowered from 50% to 41% while a 20% flat tax rate for income from capital was introduced. Most allowances were preserved and those for children increased (Čok and Ivica Urban 2007;Majcen, Verbič, and Čok 2009). Proposals to introduce flat tax system in Croatia came during the economic crisis in 2009 and then again in 2013 when the Minister of Finance was in favour of the idea arguing that more simple tax system would bring new investors to the country.…”

Section: Personal Income Tax Reforms In Former Yugoslav Countriesmentioning

confidence: 99%

“…The real era of flat tax started in the first decade after the collapse of communism in Baltic countries and Russia. Then in 2000s Ukraine, Georgia and Romania followed suit (Boris Majcen, Miroslav Verbič, and Mitja Čok 2009). In total, over twenty postcommunist European and Eurasian countries adopted this policy solution.…”

Section: Reforms Of the Personal Income Tax System In Former Communist Countries 11 Reasons For Introducing Flat Taxesmentioning

confidence: 99%

Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy

Rakić

Vladisavljević

2021

Panoeconomicus

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After the breakup of former Yugoslavia Croatia, Serbia and Slovenia followed different income tax reform trajectories that could explain currently different levels of income inequality in these countries. Our paper analyzes redistributive effects of introducing progressive tax systems, like the ones currently implemented in Slovenia and Croatia, in the Serbian context. Using microsimulation modeling and Survey on Income and Living Conditions data for 2017 our results suggest that implementation of both Croatian and Slovenian tax system would yield lower levels of income inequality and poverty if applied in Serbia. Slovenian system achieves larger decrease in inequality due to higher tax burden on the top incomes and brings significant increase in tax revenues. Croatian tax schedule achieves stronger decrease in poverty as more generous personal allowance exempt higher portions of low incomes from labour taxes.

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“…In Central Asia, Turkmenistan (2005), Kyrgyzstan (2006), and Kazakhstan (2007) all adopted a flat tax at an equal statutory rate of 10%. Even in the exceptional postcommunist countries where flat tax campaigns never succeeded, namely Slovenia and Poland, there was a partial flattening of personal income taxes in 2007 and 2009, respectively (Majcen, Verbic, & Cok, 2007, p. 9; OECD, 2008, p. 14).…”

Section: The Reformsmentioning

confidence: 99%

Ideas Versus Resources

Appel

Orenstein

2012

Comparative Political Studies

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This article examines the rapid spread of pension privatization and the flat tax in former communist countries to understand why new policy ideas take hold and to elucidate the role played by material resources in the diffusion of new policy ideas. Unlike previous liberalizing reforms, these second-generation reforms spread without direct or indirect EU pressure. Rather, policy entrepreneurs in both instances succeeded in arguing that these reforms would serve to make former communist economies more competitive in a highly integrated global economy. Yet the policy network advocating pension privatization, centered around the World Bank, commanded far greater resources than the network of right-wing think tanks supporting the flat tax. To what extent did these superior resources matter? This article concludes that resources may accelerate the diffusion of policy ideas and encourage their adoption in larger states, but policy networks armed with ideas can nonetheless spread reforms quickly in competitive environments even in the absence of significant financial resources or membership conditionalities.

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The Income Tax Reform in Slovenia

Cited by 17 publications

References 9 publications

The Application of Multiple Criteria Assessment of Production Sectors on Increasing Quality of Life

The Application of Multiple Criteria Assessment of Production Sectors on Increasing Quality of Life

Tax reforms and income inequality in former Yugoslav countries: Escaping the avant-garde neoliberalism in the income tax policy

Ideas Versus Resources

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