TY - BOOK ID - 14277964 TI - Tax, Welfare, and Pension Reforms in Slovenia : Implications for Work Incentives and Labor Participation AU - Egoume Bossogo, Philippe. AU - Tuladhar, Anita. AU - International Monetary Fund. PY - 2006 SN - 1451865589 1462320538 1451910118 9786613822680 1452777373 1282606638 PB - Washington, D.C. : International Monetary Fund, DB - UniCat KW - Labor supply KW - Public welfare KW - Income tax KW - Pensions KW - Early retirement KW - Retirement, Early KW - Compensation KW - Pension plans KW - Retirement pensions KW - Superannuation KW - Personal income tax KW - Taxable income KW - Taxation of income KW - Benevolent institutions KW - Poor relief KW - Public assistance KW - Public charities KW - Public relief KW - Public welfare reform KW - Relief (Aid) KW - Social welfare KW - Welfare (Public assistance) KW - Welfare reform KW - Labor force KW - Labor force participation KW - Labor pool KW - Work force KW - Workforce KW - Government policy KW - Retirement KW - Retirement income KW - Annuities KW - Social security individual investment accounts KW - Vested benefits KW - Direct taxation KW - Internal revenue KW - Progressive taxation KW - Tithes KW - Wages KW - Human services KW - Social service KW - Labor market KW - Human capital KW - Labor mobility KW - Manpower KW - Manpower policy KW - Taxation KW - Labor KW - Macroeconomics KW - Public Finance KW - Nonwage Labor Costs and Benefits KW - Private Pensions KW - Wages, Compensation, and Labor Costs: General KW - Social Security and Public Pensions KW - Labor Economics: General KW - Retirement Policies KW - Labour KW - income economics KW - Pension spending KW - Labor economics KW - Slovenia, Republic of KW - Income economics UR - https://www.unicat.be/uniCat?func=search&query=sysid:14277964 AB - The labor participation rate in Slovenia has been lower than in the EU-15 (the members states prior to May 2004), particularly for the low-income and older individuals. Using simulations of tax and social benefits and public pensions, the paper shows how the current tax, welfare, and pension systems create disincentives to work among these groups. The paper finds that incentives to retire early are strong for men, especially low-wage earners. The marginal effective tax rates also make it costly for low-income individuals to work and negatively affect the probability of participating. The paper proposes reform measures to enhance work incentives and labor participation, which will be crucial for dealing with population aging and for achieving higher potential growth in Slovenia. ER -