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Case | HBS Case Collection | March 2007 (Revised March 2010)

Rovna Dan: The Flat Tax in Slovakia

by Laura Alfaro, Rafael M. Di Tella, Ane Damgaard Jensen and Vincent Marie Dessain

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Abstract

Explores the tax policy choices made by Slovakia and the impact of reforms. Set in 2006, looks at the decision facing new Prime Minister Robert Fico as he faces the public's "reform fatigue." Traces the development of tax and fiscal policies since Slovakia's independence in 1993, focusing on the 2004 implementation of the rovna dan, or "equal tax," a drastic simplification of the tax system. A major theme is the impact of labor market and welfare reform, as well as the effective tax rates of both investors and workers. Another important theme relates to Slovakia's desire to join the EU and adopt the Euro.

Keywords: Investment; Governing Rules, Regulations, and Reforms; Policy; Taxation; Labor; Welfare or Wellbeing; Slovakia;

Format: Print 35 pages EducatorsPurchase

Citation:

Alfaro, Laura, Rafael M. Di Tella, Ane Damgaard Jensen, and Vincent Marie Dessain. "Rovna Dan: The Flat Tax in Slovakia." Harvard Business School Case 707-043, March 2007. (Revised March 2010.)

About the Authors

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Laura Alfaro
Warren Alpert Professor of Business Administration
General Management

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Rafael M. Di Tella
William Ziegler Professor of Business Administration
Business, Government and the International Economy

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More from these Authors

  • Case | HBS Case Collection | June 2017 (Revised April 2018)

    Goodbye IMF Conditions, Hello Chinese Capital: Zambia's Copper Industry and Africa's Break with Its Colonial Past

    Rafael Di Tella, Vincent Pons, Sarah Mehta and David Lane

    Over the past several decades, rapid growth in Chinese investment and trade has created for Africa a new development partner. China represents an alternative to U.S. and European nations whose past imperialism, resource avarice, and economic dictates—through the conditionality of IMF and World Bank lending—remain a negative legacy. This case uses the story of Zambia's Chambishi copper mine, which was purchased in 1998 by the state-owned China Non-Ferrous Metals Mining Corporation, to illustrate China’s growing interest and involvement in the African continent. While many in Africa welcome the substantial Chinese investment, resentment over labor abuses, low pay, and substandard working conditions at some Chinese-owned enterprises fuels anti-China sentiment. At Chambishi copper mine, a 2005 explosion, caused by management's shoddy adherence to safety standards, killed nearly 50 miners and sparked outrage among Zambians. The explosion marked the first in a long series of protests and safety violations that would unfold at Chambishi over the next ten years.

    Keywords: China; Africa; Zambia; copper; imperialism; Development economics; IMF; World Bank; ODA; debt relief; geopolitics; Growth and Development; Business and Stakeholder Relations; Labor and Management Relations; History; Development Economics; China; Zambia; Africa;

    Citation:

    Di Tella, Rafael, Vincent Pons, Sarah Mehta, and David Lane. "Goodbye IMF Conditions, Hello Chinese Capital: Zambia's Copper Industry and Africa's Break with Its Colonial Past." Harvard Business School Case 717-034, June 2017. (Revised April 2018.)  View Details
    CiteView DetailsEducators Related
  • Case | HBS Case Collection | November 2016 (Revised March 2018)

    Brexit

    Laura Alfaro, Jesse Schreger and Haviland Sheldahl-Thomason

    After more than 40 years of membership in the European Union, the United Kingdom voted via referendum to separate from the EU on June 23, 2016. Following the surprise verdict (termed Brexit), a political upheaval followed, with many ministers, including Prime Minister David Cameron, resigning or being sacked, and markets collapsed. As markets recovered, Theresa May was chosen as the new prime minister of the UK in charge of leading the separation.
    The future of the UK and its relationship with Europe was uncertain. No country had ever left the EU before, so there was no precedent to follow and no clear indication of what the UK planned to do after exiting. Why had the British voted to leave? Would the UK and the EU be able to agree on a mutually beneficial arrangement? What would be the effects, politically and economically, on the UK and European countries? The impact of the disunion on the relationship between the EU and the UK was yet to be seen.

    Keywords: Voting; International Relations; Government and Politics; System Shocks; United Kingdom; European Union;

    Citation:

    Alfaro, Laura, Jesse Schreger, and Haviland Sheldahl-Thomason. "Brexit." Harvard Business School Case 717-028, November 2016. (Revised March 2018.)  View Details
    CiteView DetailsEducatorsPurchase Related
  • Other Unpublished Work | 2018

    Trump's Populism: What Business Leaders Need To Understand

    Rafael Di Tella

    In the 2016 United States presidential election, candidates from both major political parties used anti-establishment messaging to appeal to Americans, a theme that had been on the sidelines of US political discourse for decades. Donald Trump, in particular, played into the rising anti-establishment sentiment, embracing a populist platform and emphasizing his position as a Washington outsider. Why did his message resonate with voters? Rafael Di Tella discusses how many Americans felt betrayed by the educated “elite” view on globalization, and looked to Trump as a president who would put American workers and values first.

    Keywords: globalization; Government and Politics; social issues; populism; Globalization; Public Opinion; Social Issues; Government and Politics; Demographics; United States;

    Citation:

    Di Tella, Rafael. "Trump's Populism: What Business Leaders Need To Understand." HBS Working Knowledge, March 2018.  View Details
    CiteView Details Read Now Related
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