01629cas a2200241 a 4500 AALejournalIMF008842 230101c9999 xx r poo 0 0eng d 5.00 USD 9781451861525 1018-5941 BD-DhAAL BD-DhAAL Moore, David. Slovakia's 2004 Tax and Welfare Reforms / David Moore. Washington, D.C. : International Monetary Fund, 2005. 1 online resource (36 pages) IMF Working Papers <strong>Off-Campus Access:</strong> No User ID or Password Required <strong>On-Campus Access:</strong> No User ID or Password Required Electronic access restricted to authorized BRAC University faculty, staff and students The paper reviews Slovakia's comprehensive reforms to its taxation and welfare systems in 2004, including the introduction of a flat-rate income tax and single-rate value-added tax (VAT), and linkage of social benefits to participation in labor market programs. Though revenues following the reform are lower as a ratio to GDP, the paper argues that the reforms have helped encourage investment and improved efficiency by broadening the tax base, reducing the administrative burden, and improving work incentives. The paper also looks at some implications of the reforms for income distribution and social protection. Mode of access: Internet IMF Working Papers; Working Paper ; No. 2005/133 Full text available on IMF http://elibrary.imf.org/view/journals/001/2005/133/001.2005.issue-133-en.xml IMF e-Library