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 es...

Ausführliche Beschreibung

Bibliographische Detailangaben

Hauptverfasser:	Kaplanoglu, Geōrgia ca. 20./21. Jh (VerfasserIn), Newbery, David M. (VerfasserIn)
Format:	Buch
Sprache:	English
Veröffentlicht:	Munich Center for Economic Studies [u.a.] 2002
Schriftenreihe:	CESifo working papers 661 : Public finance
Schlagworte:	Indirekte Steuer / Steuerwirkung / Steuerinzidenz / Steuerreform / Ökonomischer Anreiz / Griechenland Steuerwirkung Steuerinzidenz Steuersystem Steuergerechtigkeit Indirekte Steuer Steuerreform Griechenland
Zusammenfassung:	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.
Beschreibung:	Literaturverz. S. 23 - 24
Beschreibung:	29 S. graph. Darst.