Use of Simulation Models for the Tax Reform in Slovenia

Mitja Cok, Boris Majcen, Miroslav Verbič and Marko Kosak
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Mitja Cok: Faculty of Economics, University of Ljubljana
Marko Kosak: Faculty of Economics, University of Ljubljana

Financial Theory and Practice, 2008, vol. 32, issue 1, 29-43

Abstract: In 2007 Slovenia launched a comprehensive reform of its tax system. To estimate the different proposals (including a flat-tax proposal) and their overall effect on individual taxpayers and government budget a static micro-simulation model was constructed and combined with a computable general equilibrium model. It uses a large, comprehensive database (6% of the population) provided by relevant ministries and government agencies and proved to be a reliable tool during implementation of the reform. In the paper, the main characteristics of both models are presented along with the results of different reform scenarios, including those which finally passed the parliament and now form part of the Slovenian tax system.

Keywords: tax reform; personal income tax; income inequality; microsimulation; CGE (search for similar items in EconPapers)
JEL-codes: D31 D63 E60 H24 H30 (search for similar items in EconPapers)
Date: 2008
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (2)

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Related works:
Working Paper: Use of simulation models for the tax reform in Slovenia (2008)
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Persistent link: https://EconPapers.repec.org/RePEc:ipf:finteo:v:32:y:2008:i:1:p:29-43

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