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

Zoi Pittaki

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

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

Zoi Pittaki

University of Dundee School of Business

Research output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review

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

Original language	English
Title of host publication	Worlds of Taxation
Subtitle of host publication	The Political Economy of Taxing, Spending, and Redistribution Since 1945
Editors	Gisela Huerlimann, W. Elliot Brownlee, Eisaku Ide
Place of Publication	Switzerland
Publisher	Palgrave Macmillan Ltd.
Pages	301-320
Number of pages	20
Edition	1
ISBN (Electronic)	9783319902630
ISBN (Print)	9783319902623 (hbk), 9783030079789 (pbk)
DOIs	https://doi.org/10.1007/978-3-319-90263-0_12
Publication status	Published - 2018

Publication series

Name	Palgrave Studies in the History of Finance
ISSN (Print)	2662-5164
ISSN (Electronic)	2662-5172

Keywords

Greece
Tax burden
Tax evasion
Tax conscience
Indirect taxation
Postwar tax reforms

Access to Document

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

Cite this

Pittaki, Z. (2018). Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989. In G. Huerlimann, W. E. Brownlee, & E. Ide (Eds.), Worlds of Taxation: The Political Economy of Taxing, Spending, and Redistribution Since 1945 (1 ed., pp. 301-320). (Palgrave Studies in the History of Finance). Palgrave Macmillan Ltd.. https://doi.org/10.1007/978-3-319-90263-0_12

Pittaki, Zoi. / Unfairness, Inequality, and Tax Evasion : An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989. Worlds of Taxation: The Political Economy of Taxing, Spending, and Redistribution Since 1945. editor / Gisela Huerlimann ; W. Elliot Brownlee ; Eisaku Ide. 1. ed. Switzerland : Palgrave Macmillan Ltd., 2018. pp. 301-320 (Palgrave Studies in the History of Finance).

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Pittaki, Z 2018, Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989. in G Huerlimann, WE Brownlee & E Ide (eds), Worlds of Taxation: The Political Economy of Taxing, Spending, and Redistribution Since 1945. 1 edn, Palgrave Studies in the History of Finance, Palgrave Macmillan Ltd., Switzerland, pp. 301-320. https://doi.org/10.1007/978-3-319-90263-0_12

Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989. / Pittaki, Zoi.
Worlds of Taxation: The Political Economy of Taxing, Spending, and Redistribution Since 1945. ed. / Gisela Huerlimann; W. Elliot Brownlee; Eisaku Ide. 1. ed. Switzerland: Palgrave Macmillan Ltd., 2018. p. 301-320 (Palgrave Studies in the History of Finance).

Research output: Chapter in Book/Report/Conference proceeding › Chapter (peer-reviewed) › peer-review

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KW - Indirect taxation

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Pittaki Z. Unfairness, Inequality, and Tax Evasion: An Analysis of the Distribution of the Tax Burden in Greece, 1955–1989. In Huerlimann G, Brownlee WE, Ide E, editors, Worlds of Taxation: The Political Economy of Taxing, Spending, and Redistribution Since 1945. 1 ed. Switzerland: Palgrave Macmillan Ltd. 2018. p. 301-320. (Palgrave Studies in the History of Finance). Epub 2018 Jul 28. doi: 10.1007/978-3-319-90263-0_12

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

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