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What is the goal of this exercise? Do you mean to test if one could say that even if Slovenia is different from the flat-tax countries, relative to Germany, Slovenia's tax rates are still very low?

If so, I ask you to define me the inputs I should look up in the form of a formula.

Now I can say the following [pdf!]:

  • income tax: steps are 16%-27%-41%, the last kicking in above €13.600
  • corporate tax: 22% (annual 1% reductions ongoing)
  • tax on dividends and interest: 20% (raised 5% recently)
  • capital gains tax: 20%, reducing to zero for 20-year idle holdings
  • payroll tax: steps are 0%-1.1%-2.3%-4.4%, the last kicks in above €3.129.69 (than halved from one year earlier)
  • social security contributions, total: employee's part 22.1%, employer's part 16.1%
  • property tax: vacant building land is locally taxed, buildings have progressive taxes, among these the rate for dwellings is 0.1-1.0%, for business 0.15-1.25%, idle business premises 50%(!), rest/recreation facilities 0.2-1.5%. But there are lots of exemptions that appear to favour small business.


*Lunatic*, n.
One whose delusions are out of fashion.
by DoDo on Wed May 21st, 2008 at 07:23:01 AM EST
[ Parent ]
Not very low, but significantly lower, btw. originally I wanted to say, that other forms of taxes do play a significant role to judge about the general progressiveness of the system. The numbers you posted just now, affirm a mixed picture, but with generally lower taxes than in Germany.

Der Amerikaner ist die Orchidee unter den Menschen
Volker Pispers
by Martin (weiser.mensch(at)googlemail.com) on Wed May 21st, 2008 at 08:01:13 AM EST
[ Parent ]
Generally lower, but, when compared to the flat-taxers, is it significantly lower?

I note however that Slovenia is a less obvious argument as I originally thought: the present income tax reflects tax cuts by current right-wing government, and even if those were less 'ambitious' than original proposals, the biggest gift to the rich was the elimination of a top income tax rate of 50%.

*Lunatic*, n.
One whose delusions are out of fashion.

by DoDo on Wed May 21st, 2008 at 08:30:28 AM EST
[ Parent ]

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