Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms:
Slovakia's fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%. T...
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| Format: | Elektronisch E-Book |
| Sprache: | English |
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Paris
OECD Publishing
2005
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| Schriftenreihe: | OECD Economics Department Working Papers
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| Schlagworte: | |
| Online-Zugang: | UBA01 UBG01 UEI01 UER01 UPA01 UBR01 UBW01 FFW01 FNU01 EUV01 FRO01 FHR01 FHN01 TUM01 FHI01 UBM01 Volltext |
| Zusammenfassung: | Slovakia's fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%. This paper assesses the impact of this reform in the context of Slovakia's wider package of economic reforms. With respect to economic efficiency, the two key conclusions are as follows: First, the reforms are expected to improve both the level and efficiency of capital investment in Slovakia - although further improvements could be made by eliminating the double taxation on projects financed by retained profits. Second, the combination of the tax and social benefit reforms has enhanced the incentives for unemployed workers to seek work, which should result in higher labour supply. Labour demand should also have increased, thanks to the more flexible labour market. However, as overall taxes on labour remain high, labour demand for very low skilled workers may not pick up without further reforms to reduce the cost of employing such workers. With respect to equity considerations the assessment is less clear cut. On the one hand the flat personal income tax has benefited both low income earners and very high earners, particularly those with families, while middle-income earners, particularly single earners appear to be somewhat worse off. The increase in VAT and the welfare reform also have distributive effects. The net result of these reforms has been a significant cut in the real incomes of social beneficiaries who are not working. On the other hand, by raising labour productivity and reducing structural unemployment the reforms have the potential to benefit the low-skilled population also - provided other public policies are in place to facilitate this outcome. This Working Paper relates to the 2005 OECD Economic Survey of the Slovak Republic (www.oecd.org/eco/surveys/slovakia) |
| Beschreibung: | 1 Online-Ressource (29 Seiten) 21 x 29.7cm |
| DOI: | 10.1787/075008851315 |
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| 520 | |a Slovakia's fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%. This paper assesses the impact of this reform in the context of Slovakia's wider package of economic reforms. With respect to economic efficiency, the two key conclusions are as follows: First, the reforms are expected to improve both the level and efficiency of capital investment in Slovakia - although further improvements could be made by eliminating the double taxation on projects financed by retained profits. Second, the combination of the tax and social benefit reforms has enhanced the incentives for unemployed workers to seek work, which should result in higher labour supply. Labour demand should also have increased, thanks to the more flexible labour market. | ||
| 520 | |a However, as overall taxes on labour remain high, labour demand for very low skilled workers may not pick up without further reforms to reduce the cost of employing such workers. With respect to equity considerations the assessment is less clear cut. On the one hand the flat personal income tax has benefited both low income earners and very high earners, particularly those with families, while middle-income earners, particularly single earners appear to be somewhat worse off. The increase in VAT and the welfare reform also have distributive effects. The net result of these reforms has been a significant cut in the real incomes of social beneficiaries who are not working. On the other hand, by raising labour productivity and reducing structural unemployment the reforms have the potential to benefit the low-skilled population also - provided other public policies are in place to facilitate this outcome. | ||
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Datensatz im Suchindex
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| author_facet | Brook, Anne-Marie Leibfritz, Willi |
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| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| doi_str_mv | 10.1787/075008851315 |
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| spelling | Brook, Anne-Marie Verfasser aut Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms Anne-Marie Brook and Willi Leibfritz = L'impôt à taux unique dans le contexte de réformes économiques slovaques / Anne-Marie Brook et Willi Leibfritz L'impôt à taux unique dans le contexte de réformes économiques slovaques Paris OECD Publishing 2005 1 Online-Ressource (29 Seiten) 21 x 29.7cm txt rdacontent c rdamedia cr rdacarrier OECD Economics Department Working Papers Slovakia's fundamental tax reform of 2004 considerably improved the simplicity and efficiency of the tax system by eliminating exemptions and special regimes and setting the rates for the personal income tax (PIT), the corporate income tax (CIT) and the value added tax (VAT) all equal to 19%. This paper assesses the impact of this reform in the context of Slovakia's wider package of economic reforms. With respect to economic efficiency, the two key conclusions are as follows: First, the reforms are expected to improve both the level and efficiency of capital investment in Slovakia - although further improvements could be made by eliminating the double taxation on projects financed by retained profits. Second, the combination of the tax and social benefit reforms has enhanced the incentives for unemployed workers to seek work, which should result in higher labour supply. Labour demand should also have increased, thanks to the more flexible labour market. However, as overall taxes on labour remain high, labour demand for very low skilled workers may not pick up without further reforms to reduce the cost of employing such workers. With respect to equity considerations the assessment is less clear cut. On the one hand the flat personal income tax has benefited both low income earners and very high earners, particularly those with families, while middle-income earners, particularly single earners appear to be somewhat worse off. The increase in VAT and the welfare reform also have distributive effects. The net result of these reforms has been a significant cut in the real incomes of social beneficiaries who are not working. On the other hand, by raising labour productivity and reducing structural unemployment the reforms have the potential to benefit the low-skilled population also - provided other public policies are in place to facilitate this outcome. This Working Paper relates to the 2005 OECD Economic Survey of the Slovak Republic (www.oecd.org/eco/surveys/slovakia) Economics Slovak Republic Leibfritz, Willi ctb https://doi.org/10.1787/075008851315 Verlag URL des Erstveröffentlichers Volltext |
| spellingShingle | Brook, Anne-Marie Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms Economics Slovak Republic |
| title | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms |
| title_alt | L'impôt à taux unique dans le contexte de réformes économiques slovaques |
| title_auth | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms |
| title_exact_search | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms |
| title_exact_search_txtP | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms |
| title_full | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms Anne-Marie Brook and Willi Leibfritz = L'impôt à taux unique dans le contexte de réformes économiques slovaques / Anne-Marie Brook et Willi Leibfritz |
| title_fullStr | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms Anne-Marie Brook and Willi Leibfritz = L'impôt à taux unique dans le contexte de réformes économiques slovaques / Anne-Marie Brook et Willi Leibfritz |
| title_full_unstemmed | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms Anne-Marie Brook and Willi Leibfritz = L'impôt à taux unique dans le contexte de réformes économiques slovaques / Anne-Marie Brook et Willi Leibfritz |
| title_short | Slovakia's Introduction of a Flat Tax as Part of Wider Economic Reforms |
| title_sort | slovakia s introduction of a flat tax as part of wider economic reforms |
| topic | Economics Slovak Republic |
| topic_facet | Economics Slovak Republic |
| url | https://doi.org/10.1787/075008851315 |
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