This paper analyses the dynamics of income inequality of wage earners in Slovenia from 1991 to 2005, using two different datasets. Both are derived from the personal income tax files. The first is obtained by the Statistical Office of Slovenia, extracting all full-time employees from these files...

This paper analyses the distribution of employee income in Slovenia in the period 1991–2009. The analysis is based on two different datasets, both derived from the personal income tax files. It was shown that income inequality of employees income has somewhat increased in this period, using...

Slovenia belongs to a group of EU member states that have reduced their personal income tax burden during the current financial and economic crisis. The latest changes, introduced in the personal income tax system during the last two years, have primarily reduced the tax burden on low-income...

In 2007 Slovenia launched a comprehensive reform of its tax system. This article presents an analysis of several envisaged tax reform scenarios, including the flat tax proposal, with a dynamic general equilibrium model of the Slovenian economy, linked to a microsimulation model. We focus mainly...