EconPapers    
Economics at your fingertips  
 

Indirect Taxation in Greece: Evaluation and Possible Reform

Georgia Kaplanoglou and David M Newbery ()

No 661, CESifo Working Paper Series from CESifo Group Munich

Abstract: The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue. The marginal welfare costs of broad commodity groups were computed to identify welfare-improving directions of reform. The disincentive effects were estimated from marginal indirect tax rates using Household Expenditure Survey data. The indirect tax structure is shown to be unnecessarily complicated and inefficient, without achieving any redistributive goals. The UK indirect tax structure was shown to be simpler, more equitable and more efficient to implement and administer when simulated on Greek consumers.

Keywords: indirect tax reform; inequality; tax efficiency; disincentive effects; tax simulations (search for similar items in EconPapers)
Date: 2002
References: View references in EconPapers View complete reference list from CitEc
Citations: View citations in EconPapers (3) Track citations by RSS feed

Downloads: (external link)
https://www.cesifo-group.de/DocDL/cesifo_wp661.pdf (application/pdf)

Related works:
Journal Article: Indirect Taxation in Greece: Evaluation and Possible Reform (2003) Downloads
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:ces:ceswps:_661

Access Statistics for this paper

More papers in CESifo Working Paper Series from CESifo Group Munich Contact information at EDIRC.
Bibliographic data for series maintained by Klaus Wohlrabe ().

 
Page updated 2019-08-13
Handle: RePEc:ces:ceswps:_661