We analyse the amount of emigration and the profile of emigrant Slovenian scientists in the period from 1995–2009 by scientific field. Our analysis is based on two surveys of all research organisations (public and private) conducted in 2004 and 2009. The use of the same methodology, sources of data and questionnaires in both surveys together with a high response rate (among researchers employed in the organisations surveyed – above 66 %) enables us to analyse trends: a comparison of the 5-year period following Slovenia's accession to the EU in May 2004 with the 10-year period prior to this event. The annual amount of emigration increased in the period observed for scientists from all seven broad scientific fields.
F.30 Professional assessment of the situation
COBISS.SI-ID: 35516717The article analyses the redistributive effect attained by personal income tax, social security contributions and social benefits in Slovenia and Croatia. The redistributive effect is decomposed first to reveal progressivity and horizontal inequity effects, and further to show contributions of different tax and benefit instruments. Even though both countries started from the same socioeconomic background two decades ago, the current results reveal divergence that is a consequence of diverse development during this period. The results indicate that Croatia experienced significantly higher pre-fiscal income inequality and lower redistributive effect than Slovenia. Horizontal inequity effects, though, were higher in Slovenia than in Croatia. In both countries, the means-tested social benefits exerted an over-proportionate influence on the vertical effect, suggesting a strong impact of the welfare state on income position of their residents, but also induced a large amount of horizontal inequity. In Slovenia, the non-means-tested benefits slightly increased income inequality.
F.30 Professional assessment of the situation
COBISS.SI-ID: 1688974Development of the dynamic microsimulation model, which links together five independent models - demographic, personal income tax, economic, pension and generations accounts model - within friendly environment of the graphic interface was presented at the international scientific conference. Developed simulation platform represents first such tool and incorporates first dynamic pension microsimulation model developed in Slovenia. With data warehouse added it represents effective simulation platform - scientific laboratory on the economic field - for scientific and professional work on many fields: domography, system of personal income tax and social security contributions, pension system, long term sustainability of public finances and the analysis of the effects of particular measures on different generations. The model has been already used for the preparation of the expert bases and estimation of the effects of the pension reform which came into force on 1. January 2013.
B.03 Paper at an international scientific conference
COBISS.SI-ID: 1706126The book develops a systematic analysis of the size and characteristics of both real and potential emigration among one segment of Slovene youth during a time of deep economic crisis in the country. This analysis is based on a survey of former Erasmus students of generations 2005-2010, carried out at year-end 2011 and in early 2012. It also contains a comparison of results for former Erasmus students of 1999-2004, obtained in a similar survey carried out in 2004. In 2011/2012, 5,171 persons were surveyed (81 % of total Erasmus population in the statistical sense) with 2,763 (53 %) responding. In 2004, 1,100 persons were surveyed (69 % of population) with 423 (38 %) responding. Among Erasmus students of generations 2005-2010 in comparison to generations 1999-2004 (surveyed in 2004) there was a higher percentage of potentially work emigrants, percentage of job seekers and percentage of recipients of the offer for employment abroad. In the realised sample of Erasmus students of generations 2005-2010 there was 1515 potential work emigrants and 469 persons, who were in the time of inquiry abroad for employment or other reasons (the stock of total real emigration). The estimated number of emigrants in the total population of participants of one type of Erasmus mobility (study or practise; altogether 6743 persons) amounts to 3780 for potential and to 1453 for real emigrants. The percentage of long-term emigrants (they would stay abroad for more than 3 years) amounts to 44% in the first and a little bit less than one third in the second group.
C.02 Editorial board of a national monograph
COBISS.SI-ID: 268371456We estimated various investment models, and analyzed the impact of corporate taxes on corporate investments. We found only weak evidence on the impact of taxes on investments, which is materialized through the impact of cash flow. However, we have serious doubts that this effect in fact proxies for the unobserved expected future profitability, and not the additional cash flow resulting from lower taxes paid by the firm as a result of higher investment tax allowances. The effects of investment tax allowances on corporate investments in Slovenian firms in the studied period thus cannot be confirmed. Next, only the second channel of influence of investment tax allowances on corporate investments, i.e. the effect of taxes on investments, which is materialized through the impact of cash flow was included into the microsimulation model for corporate income tax. We show an application of the micro-simulation model for corporate income tax by simulating a scenario, in which we have assumed tax investment allowances in the amounts established by the amendment to the Corporate Income Tax Act - ZDDPO-2 (H) in the years 2009 and 2010. The results obtained confirm the findings of our empirical analysis of tax incentives, as well as the findings of previous research, that corporate taxes do not affect corporate investments in Slovenian firms.
F.23 Development of new system-wide, normative and programme solutions, and methods
COBISS.SI-ID: 266212864