{
  "title": "Republic of Slovenia: Selected Issues",
  "publication": "IMF Staff Country Reports, February 19, 2019",
  "sourceUrl": "https://www.imf.org/en/publications/cr/issues/2019/02/19/republic-of-slovenia-selected-issues-46621",
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  "summary": "This Selected Issues paper argues that revenue-neutral tax rebalancing would help Slovenia address long-term fiscal and growth challenges.",
  "sections": [
    {
      "heading": "Executive summary and central finding",
      "content": "- The paper argues that revenue-neutral tax rebalancing would help Slovenia address long-term fiscal and growth challenges.\n- The present tax-benefit system is supportive of distributional fairness in Slovenia; however, tax reform can help bring stronger employment and productivity growth and enhanced resilience to the challenges of population ageing.\n- Model simulations indicate that a revenue-neutral tax rebalancing has positive fiscal and growth benefits over time and can permanently and significantly increase potential output in Slovenia.\n- The paper lays out the case for tax reform in view of long-run fiscal and growth challenges, reviews the current tax system and its weaknesses in comparison with international best practices, sets out tax reform options, and uses a model simulation to illustrate the medium- to long-term fiscal and growth impact."
    },
    {
      "heading": "Key findings from analysis and simulations",
      "content": "- Revenue-neutral tax rebalancing delivers positive fiscal and growth outcomes over time.\n- Such rebalancing can permanently and significantly increase potential output in Slovenia.\n- The existing tax-benefit system supports distributional fairness but exhibits weaknesses relative to international best practices that tax reform could address.\n- Model simulations are used to show medium- to long-term fiscal and growth impacts of proposed tax reforms."
    },
    {
      "heading": "Policy implications and reform options",
      "content": "- Consider revenue-neutral rebalancing across tax instruments to support employment, productivity, and resilience to population ageing.\n- Review and align current tax system features with international best practices to address identified weaknesses.\n- Use model-based scenario analysis to assess medium- to long-term fiscal and growth consequences of specific tax policy changes."
    },
    {
      "heading": "Subjects and keywords (as listed)",
      "content": "- Consumption taxes\n- Income tax systems\n- Personal income tax\n- Revenue administration\n- Taxes\n- Value-added tax\n- Keywords: capital gain, Consumption taxes, CR, Global, Income tax systems, ISCR, Personal income tax, PIT rate structure, property tax, property tax regime, rate, revenue, tax, tax-to-GDP ratio, Value-added tax, VAT, VAT rate\n\n---\n\n Content in this bundle\n\n- Republic of Slovenia: Selected Issues; IMF Country Report No. 19/59; January 29, 2019\n  - Republic of Slovenia: Selected Issues; IMF Country Report No. 19/59; January 29, 2019 (Markdown version){rel=\"alternate\" type=\"text/markdown\"}\n  - Republic of Slovenia: Selected Issues; IMF Country Report No. 19/59; January 29, 2019 (PDF){rel=\"external\" type=\"application/pdf\"}"
    }
  ],
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    "[Markdown version](/en/publications/cr/issues/2019/02/19/republic-of-slovenia-selected-issues-46621/index.md)",
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    "Published: February 19, 2019",
    "Series: IMF Staff Country Reports",
    "DOI: https://doi.org/10.5089/9781484399651.002",
    "The paper argues that revenue-neutral tax rebalancing would help Slovenia address long-term fiscal and growth challenges.",
    "The present tax-benefit system is supportive of distributional fairness in Slovenia; however, tax reform can help bring stronger employment and productivity growth and enhanced resilience to the challenges of population ageing.",
    "Model simulations indicate that a revenue-neutral tax rebalancing has positive fiscal and growth benefits over time and can permanently and significantly increase potential output in Slovenia.",
    "The paper lays out the case for tax reform in view of long-run fiscal and growth challenges, reviews the current tax system and its weaknesses in comparison with international best practices, sets out tax reform options, and uses a model simulation to illustrate the medium- to long-term fiscal and growth impact.",
    "Revenue-neutral tax rebalancing delivers positive fiscal and growth outcomes over time.",
    "Such rebalancing can permanently and significantly increase potential output in Slovenia.",
    "The existing tax-benefit system supports distributional fairness but exhibits weaknesses relative to international best practices that tax reform could address.",
    "Model simulations are used to show medium- to long-term fiscal and growth impacts of proposed tax reforms.",
    "Consider revenue-neutral rebalancing across tax instruments to support employment, productivity, and resilience to population ageing.",
    "Review and align current tax system features with international best practices to address identified weaknesses.",
    "Use model-based scenario analysis to assess medium- to long-term fiscal and growth consequences of specific tax policy changes.",
    "Keywords: capital gain, Consumption taxes, CR, Global, Income tax systems, ISCR, Personal income tax, PIT rate structure, property tax, property tax regime, rate, revenue, tax, tax-to-GDP ratio, Value-added tax, VAT, VAT rate",
    "**Republic of Slovenia: Selected Issues; IMF Country Report No. 19/59; January 29, 2019**"
  ],
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      "title": "Republic of Slovenia: Selected Issues; IMF Country Report No. 19/59; January 29, 2019",
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