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The peculiar distributional character of the Greek taxation system (1995‐2008) and the reform that never took place

Author

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  • Ioannidis, Yiorgos

Abstract

The period 1995‐2008 is a period of fundamental transformation for the Greek economy. The dominance of services in the GDP and the decline of manufacturing and agriculture, the expansion of wage earners and the decline of self‐employment, the strengthening of large companies versus the smaller ones, the massive influx of immigrants and women in the labour market, the economic expansion to the Balkans and Turkey, the liberalization of the financial system, the euro, are all aspects of a transformation that occurred during that period. So, at a first glance it seems to be a paradox that the structure of the taxation system and its results only changed marginally. The explanation of this paradox lies in the peculiar distributive (as opposed to redistributive)character of the taxation system. Namely, the fact that the government interventions during the period 1995‐2008 resulted in the distribution of the surplus generated from the robust growth to business elites and specific social groups, instead of using this surplus to fund a reform of the taxation system aiming at a fairer distribution of the tax burden. Unfortunately, the combination of the tax agenda of the conservative party in government (Nea Dimocratia) along with a populist rhetoric of the opposition did not allow the promotion of the so needed tax reform.

Suggested Citation

  • Ioannidis, Yiorgos, 2013. "The peculiar distributional character of the Greek taxation system (1995‐2008) and the reform that never took place," MPRA Paper 52121, University Library of Munich, Germany.
  • Handle: RePEc:pra:mprapa:52121
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    File URL: https://mpra.ub.uni-muenchen.de/52121/1/MPRA_paper_52121.pdf
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    References listed on IDEAS

    as
    1. Tanzi, Vito, 1999. "Uses and Abuses of Estimates of the Underground Economy," Economic Journal, Royal Economic Society, vol. 109(456), pages 338-347, June.
    2. Thanasis Maniatis, 2003. "The net social wage in greece 1958-95," International Review of Applied Economics, Taylor & Francis Journals, vol. 17(4), pages 377-398.
    3. Schneider, Friedrich, 2011. "The Shadow Economy and Shadow Economy Labor Force: What Do We (Not) Know?," IZA Discussion Papers 5769, Institute for the Study of Labor (IZA).
    4. Michael Förster & Mark Pearson, 2003. "Income Distribution and Poverty in the OECD Area: Trends and Driving Forces," OECD Economic Studies, OECD Publishing, vol. 2002(1), pages 7-38.
    5. Colin C. Williams, 2010. "Beyond the market/non-market divide: a total social organisation of labour perspective," International Journal of Social Economics, Emerald Group Publishing, vol. 37(6), pages 402-414, May.
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    More about this item

    Keywords

    taxation; political economy; tax-evation;

    JEL classification:

    • E20 - Macroeconomics and Monetary Economics - - Consumption, Saving, Production, Employment, and Investment - - - General (includes Measurement and Data)
    • E60 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - General
    • E64 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Incomes Policy; Price Policy

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