Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989

Zoi Pittaki ()
Additional contact information
Zoi Pittaki: University of Glasgow

A chapter in Worlds of Taxation, 2018, pp 301-320 from Palgrave Macmillan

Abstract: Abstract This chapter analyzes the distribution of tax burden in Greece after the Second World War, focusing on the period from the mid-1950s to the late 1980s. It is shown that for the most part the system was prejudiced against the middle- and lower-income groups. This made the system unfair and increased its perceived illegitimacy. Added to the perceived unfairness were features such as taxes in favor of third parties, the revenue from which was given to the professional classes and organizations in a strong negotiating position. The chapter suggests that these characteristics contributed to the very high degree of tax evasion burdening the Greek system of taxation, one of the most severe problems of the country’s economy today.

Keywords: Greece; Tax burden; Tax evasion; Tax conscience; Indirect taxation; Postwar tax reforms (search for similar items in EconPapers)
Date: 2018
References: Add references at CitEc
Citations:

There are no downloads for this item, see the EconPapers FAQ for hints about obtaining it.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:pal:psitcp:978-3-319-90263-0_12

Ordering information: This item can be ordered from
http://www.palgrave.com/9783319902630

DOI: 10.1007/978-3-319-90263-0_12

Access Statistics for this chapter

More chapters in Palgrave Studies in the History of Finance from Palgrave Macmillan
Bibliographic data for series maintained by Sonal Shukla () and Springer Nature Abstracting and Indexing ().