Indirect taxation in Greece evaluation and possible reform
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...
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| Hauptverfasser: | , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Munich
Center for Economic Studies [u.a.]
2002
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| Schriftenreihe: | CESifo working papers
661 : Public finance |
| Schlagworte: | |
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| 245 | 1 | 0 | |a Indirect taxation in Greece |b evaluation and possible reform |
| 264 | 1 | |a Munich |b Center for Economic Studies [u.a.] |c 2002 | |
| 300 | |a 29 S. |b graph. Darst. | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 490 | 1 | |a CESifo working papers |v 661 : Public finance | |
| 500 | |a Literaturverz. S. 23 - 24 | ||
| 520 | 8 | |a 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. | |
| 650 | 4 | |a Indirekte Steuer / Steuerwirkung / Steuerinzidenz / Steuerreform / Ökonomischer Anreiz / Griechenland | |
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| 689 | 4 | 0 | |a Steuersystem |0 (DE-588)4183215-2 |D s |
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| 700 | 1 | |a Newbery, David M. |e Verfasser |4 aut | |
| 830 | 0 | |a CESifo working papers |v 661 : Public finance |w (DE-604)BV013978326 | |
| 883 | 1 | |8 1\p |a cgwrk |d 20201028 |q DE-101 |u https://d-nb.info/provenance/plan#cgwrk | |
| 943 | 1 | |a oai:aleph.bib-bvb.de:BVB01-015385836 | |
Datensatz im Suchindex
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|---|---|
| any_adam_object | |
| author | Kaplanoglu, Geōrgia ca. 20./21. Jh Newbery, David M. |
| author_GND | (DE-588)114899193X |
| author_facet | Kaplanoglu, Geōrgia ca. 20./21. Jh Newbery, David M. |
| author_role | aut aut |
| author_sort | Kaplanoglu, Geōrgia ca. 20./21. Jh |
| author_variant | g k gk d m n dm dmn |
| building | Verbundindex |
| bvnumber | BV022171130 |
| classification_rvk | QB 910 |
| ctrlnum | (OCoLC)248569449 (DE-599)BVBBV022171130 |
| discipline | Wirtschaftswissenschaften |
| format | Book |
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| geographic | Griechenland (DE-588)4022047-3 gnd |
| geographic_facet | Griechenland |
| id | DE-604.BV022171130 |
| illustrated | Illustrated |
| indexdate | 2024-12-23T19:54:08Z |
| institution | BVB |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-015385836 |
| oclc_num | 248569449 |
| open_access_boolean | |
| owner | DE-706 |
| owner_facet | DE-706 |
| physical | 29 S. graph. Darst. |
| publishDate | 2002 |
| publishDateSearch | 2002 |
| publishDateSort | 2002 |
| publisher | Center for Economic Studies [u.a.] |
| record_format | marc |
| series | CESifo working papers |
| series2 | CESifo working papers |
| spelling | Kaplanoglu, Geōrgia ca. 20./21. Jh. Verfasser (DE-588)114899193X aut Indirect taxation in Greece evaluation and possible reform Munich Center for Economic Studies [u.a.] 2002 29 S. graph. Darst. txt rdacontent n rdamedia nc rdacarrier CESifo working papers 661 : Public finance Literaturverz. S. 23 - 24 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. Indirekte Steuer / Steuerwirkung / Steuerinzidenz / Steuerreform / Ökonomischer Anreiz / Griechenland Steuersystem (DE-588)4183215-2 gnd rswk-swf Steuerinzidenz (DE-588)4057483-0 gnd rswk-swf Steuerreform (DE-588)4057455-6 gnd rswk-swf Steuerwirkung (DE-588)4183235-8 gnd rswk-swf Indirekte Steuer (DE-588)4161507-4 gnd rswk-swf Steuergerechtigkeit (DE-588)4057437-4 gnd rswk-swf Griechenland (DE-588)4022047-3 gnd rswk-swf Steuergerechtigkeit (DE-588)4057437-4 s DE-604 Steuerreform (DE-588)4057455-6 s Steuersystem (DE-588)4183215-2 s Griechenland (DE-588)4022047-3 g Indirekte Steuer (DE-588)4161507-4 s Steuerwirkung (DE-588)4183235-8 s Steuerinzidenz (DE-588)4057483-0 s 1\p DE-604 Newbery, David M. Verfasser aut CESifo working papers 661 : Public finance (DE-604)BV013978326 1\p cgwrk 20201028 DE-101 https://d-nb.info/provenance/plan#cgwrk |
| spellingShingle | Kaplanoglu, Geōrgia ca. 20./21. Jh Newbery, David M. Indirect taxation in Greece evaluation and possible reform CESifo working papers Indirekte Steuer / Steuerwirkung / Steuerinzidenz / Steuerreform / Ökonomischer Anreiz / Griechenland Steuersystem (DE-588)4183215-2 gnd Steuerinzidenz (DE-588)4057483-0 gnd Steuerreform (DE-588)4057455-6 gnd Steuerwirkung (DE-588)4183235-8 gnd Indirekte Steuer (DE-588)4161507-4 gnd Steuergerechtigkeit (DE-588)4057437-4 gnd |
| subject_GND | (DE-588)4183215-2 (DE-588)4057483-0 (DE-588)4057455-6 (DE-588)4183235-8 (DE-588)4161507-4 (DE-588)4057437-4 (DE-588)4022047-3 |
| title | Indirect taxation in Greece evaluation and possible reform |
| title_auth | Indirect taxation in Greece evaluation and possible reform |
| title_exact_search | Indirect taxation in Greece evaluation and possible reform |
| title_full | Indirect taxation in Greece evaluation and possible reform |
| title_fullStr | Indirect taxation in Greece evaluation and possible reform |
| title_full_unstemmed | Indirect taxation in Greece evaluation and possible reform |
| title_short | Indirect taxation in Greece |
| title_sort | indirect taxation in greece evaluation and possible reform |
| title_sub | evaluation and possible reform |
| topic | Indirekte Steuer / Steuerwirkung / Steuerinzidenz / Steuerreform / Ökonomischer Anreiz / Griechenland Steuersystem (DE-588)4183215-2 gnd Steuerinzidenz (DE-588)4057483-0 gnd Steuerreform (DE-588)4057455-6 gnd Steuerwirkung (DE-588)4183235-8 gnd Indirekte Steuer (DE-588)4161507-4 gnd Steuergerechtigkeit (DE-588)4057437-4 gnd |
| topic_facet | Indirekte Steuer / Steuerwirkung / Steuerinzidenz / Steuerreform / Ökonomischer Anreiz / Griechenland Steuersystem Steuerinzidenz Steuerreform Steuerwirkung Indirekte Steuer Steuergerechtigkeit Griechenland |
| volume_link | (DE-604)BV013978326 |
| work_keys_str_mv | AT kaplanoglugeorgia indirecttaxationingreeceevaluationandpossiblereform AT newberydavidm indirecttaxationingreeceevaluationandpossiblereform |