Welcome to European Tribune. It's gone a bit quiet around here these days, but it's still going.
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
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