Personal income tax reforms and tax progressivity in Slovenia, 1991-2012
Using two different data sets, both derived from the personal income tax files, this paper analyses income inequality and the effects of the personal income tax on after-tax income of employees in Slovenia. It has been shown by using the Kakwani index of progressivity that...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
Institute of Public Finance
2014-12-01
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| Series: | Financial Theory and Practice |
| Subjects: | |
| Online Access: |
http://fintp.ijf.hr/upload/files/ftp/2014/4/stanovnik_verbic.pdf
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