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- W2549672710 abstract "This paper provides a microeconometric analysis of labour force participation elasticities in Slovakia where we study the elasticity with respect to a unique tax reform whereby the flat tax was backtracked and replaced by a progressive tax. By estimating a probability model for labour force participation, we show that the low-skilled and females are groups that are particularly responsive to changes in income taxes and transfers. We perform a microsimulation analysis of two scenarios of flat-tax regime abolishment. We find that the recent departure from the flat-tax system in Slovakia in 2013, which introduced two tax brackets in personal income taxation, only negligibly reduced the average probability of being economically active at the extensive margin. A more significant average effect has been found in a hypothetical scenario with a similar fiscal revenue impact, simulating a departure from the flat-tax system by reintroducing five tax brackets. We show the different impacts of the two distinct scenarios of abolishing the flat tax on selected subgroups of the population. JEL Classification: H31, H53, I38, J21" @default.
- W2549672710 created "2016-11-30" @default.
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- W2549672710 date "2016-12-01" @default.
- W2549672710 modified "2023-09-25" @default.
- W2549672710 title "Labour force participation elasticities and the move away from a flat tax: the case of Slovakia" @default.
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- W2549672710 doi "https://doi.org/10.1186/s40174-016-0069-y" @default.
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