文章基本信息

标题：Economic Growth in Croatia: Potential and Constraints
本地全文：下载
作者：Čok, Mitja ; Majcen, Boris ; Košak, Marko 等
期刊名称：Financial Theory and Practice
印刷版ISSN：1846-887x
电子版ISSN：1845-9757
出版年度：2008
卷号：32
期号：1
页码：29-43
出版社：Institute Of Public Finance
摘要：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.
关键词：tax reform; personal income tax; income inequality; microsimulation; CGE