Economic Growth in Croatia: Potential and Constraints
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 equili...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
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Institute of Public Finance
2008-03-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: | http://www.ijf.hr/eng/FTP/2008/1/cok.pdf |
| _version_ | 1819239399480623104 |
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| author | Mitja Čok Boris Majcen Marko Košak |
| author_facet | Mitja Čok Boris Majcen Marko Košak |
| author_sort | Mitja Čok |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-12-23T13:51:30Z |
| format | Article |
| id | doaj.art-cd72bc207761431596118e3f458cb8cd |
| institution | Directory Open Access Journal |
| issn | 1846-887X 1845-9757 |
| language | English |
| last_indexed | 2024-12-23T13:51:30Z |
| publishDate | 2008-03-01 |
| publisher | Institute of Public Finance |
| record_format | Article |
| series | Financial Theory and Practice |
| spelling | doaj.art-cd72bc207761431596118e3f458cb8cd2022-12-21T17:44:35ZengInstitute of Public FinanceFinancial Theory and Practice1846-887X1845-97572008-03-013212943Economic Growth in Croatia: Potential and ConstraintsMitja ČokBoris MajcenMarko KošakIn 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.http://www.ijf.hr/eng/FTP/2008/1/cok.pdftax reformpersonal income taxincome inequalitymicrosimulationCGE |
| spellingShingle | Mitja Čok Boris Majcen Marko Košak Economic Growth in Croatia: Potential and Constraints Financial Theory and Practice tax reform personal income tax income inequality microsimulation CGE |
| title | Economic Growth in Croatia: Potential and Constraints |
| title_full | Economic Growth in Croatia: Potential and Constraints |
| title_fullStr | Economic Growth in Croatia: Potential and Constraints |
| title_full_unstemmed | Economic Growth in Croatia: Potential and Constraints |
| title_short | Economic Growth in Croatia: Potential and Constraints |
| title_sort | economic growth in croatia potential and constraints |
| topic | tax reform personal income tax income inequality microsimulation CGE |
| url | http://www.ijf.hr/eng/FTP/2008/1/cok.pdf |
| work_keys_str_mv | AT mitjacok economicgrowthincroatiapotentialandconstraints AT borismajcen economicgrowthincroatiapotentialandconstraints AT markokosak economicgrowthincroatiapotentialandconstraints |