NDLI: Switching personal income tax and social security contributions between Slovenia and the Federation of Bosnia and Herzegovina

Content Provider	Taylor & Francis Online
Author	Čok, Mitja Kramer, Dželila Cirman, Andreja Verbič, Miroslav
Abstract	This article examines policy switching between Slovenia and the Federation of Bosnia and Herzegovina (FBH). The idea behind it is that national microsimulation models can be used to apply Slovenian parameters to the FBH data, as established by the Personal Income Tax (PIT) Act and Social Security Contributions (SSC) Act. Accordingly, we introduce FBH parameters to Slovenian data. Along these lines, we investigate the effects on public finance systems with respect to revenues from PIT and SSC, average after-tax income, tax progressivity, income inequality, and the redistributive effect in each of these two countries, using the other country’s PIT and SSC solutions. This is the first fiscal comparison of Slovenia and the FBH, as well as the first policy switching analysis of the two countries.
Starting Page	682
Ending Page	695
Page Count	14
File Format	PDF HTM / HTML
ISSN	1331677X 18489664
DOI	10.1080/1331677X.2016.1193948
Journal	Economic Research-Ekonomska Istraživanja
Volume Number	29
Issue Number	1
Language	English
Publisher	Routledge
Publisher Date	2016-07-13
Access Restriction	Open
Subject Keyword	Redistributive effects Income tax Policy switching Income inequality Tax progressivity Microsimulation D31 H23 H24 H29
Content Type	Text
Resource Type	Article
Subject	Economics and Econometrics

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Switching personal income tax and social security contributions between Slovenia and the Federation of Bosnia and Herzegovina