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Income Taxation in Greece: Comparative Analysis and Reform Proposals
Category: Fiscal Policy
SubCategory: -
Date: 29/04/2018
The study aims to examine the income tax system in Greece and to formulate proposals for its reform. In particular, it analyses the main features of the income taxation of enterprises and individuals, including their social security contributions. The study examines the evolution of these features over time in Greece, but also in comparison with other EU and OECD countries. The experience of countries that radically simplified their tax system, such as Bulgaria and Slovakia, is also highlighted. Finally, the study presents estimates of the effect of indicative interventions on tax revenues, the tax burden, poverty and inequality indicators, and macroeconomic aggregates and outlines proposals for income tax reforms

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