Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/76027
Authors: 
Kaplanoglou, Georgia
Newbery, David Michael
Year of Publication: 
2002
Series/Report no.: 
CESifo Working Paper 661
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.
Subjects: 
indirect tax reform
inequality
tax efficiency
disincentive effects
tax simulations
Document Type: 
Working Paper

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