Personal Income Tax Reforms as a Competitive Advantage

Vita Jagric, Sebastjan Strasek, Timotej Jagric and Tanja Markovic-Hribernik
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Vita Jagric: Department of finance, Faculty of Economics and Business, University of Maribor
Sebastjan Strasek: Department for economic policy, Faculty of Economics and Business, University of Maribor
Timotej Jagric: Department for quantitative economic analysis, Faculty of Economics and Business, University of Maribor
Tanja Markovic-Hribernik: Department of finance, Faculty of Economics and Business, University of Maribor

Annals - Economy Series, 2009, vol. 1, 189-218

Abstract: In this paper we show features of the personal income taxation in Slovenia and some early reforms on it. The proposed tax reforms have the same origins as in any other developed economy - loss of competitive advantages of the economy. We present the process of reforming the tax system in Slovenia as it took place in recent years. We also analyze results of our simulation on different scenarios of personal income taxation in Slovenia. Finally, in the concluding section, we examine the results of introduced reforms and present our critical view.

Keywords: tax reform; fiscal sustainability; personal income tax (search for similar items in EconPapers)
JEL-codes: H2 H5 J3 (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:cbu:jrnlec:y:2009:v:1:p:189-218

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