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Personal Income Tax Reforms as a Competitive Advantage

Author

Listed:
  • 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)

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.

Suggested Citation

  • Vita Jagric & Sebastjan Strasek & Timotej Jagric & Tanja Markovic-Hribernik, 2009. "Personal Income Tax Reforms as a Competitive Advantage," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 1, pages 189-218, May.
    • Handle: RePEc:cbu:jrnlec:y:2009:v:1:p:189-218
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    References listed on IDEAS

    as
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    6. Bravo, Ana Bela Santos & Silvestre, Antonio Luis, 2002. "Intertemporal sustainability of fiscal policies: some tests for European countries," European Journal of Political Economy, Elsevier, vol. 18(3), pages 517-528, September.
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    More about this item

    Keywords

    tax reform; fiscal sustainability; personal income tax;
    All these keywords.

    JEL classification:

    • H2 - Public Economics - - Taxation, Subsidies, and Revenue
    • H5 - Public Economics - - National Government Expenditures and Related Policies
    • J3 - Labor and Demographic Economics - - Wages, Compensation, and Labor Costs

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