Excise duties

Economic effects of the reduction of the excise duty on alcoholic beverages on the Greek economy

Economic effects of the reduction of the excise duty on alcoholic beverages on the Greek economy

Fotini Stathopoulou2026-01-19T12:01:11+00:00

This study examines the potential effects of the excise duty for alcohol convergence to the European average, for both the economy and employment, ensuring fiscal neutrality. In addition, the effects of a possible reduction of excise duty for final consumers, the competitiveness of tourism, domestic production and the illegal trade reduction are specified. See the full study in Greek

Economic effects of the reduction of the excise duty on alcoholic beverages on the Greek economyFotini Stathopoulou2026-01-19T12:01:11+00:00

Differential taxation and its impact on the promotion and achievement of public policy objectives

Differential taxation and its impact on the promotion and achievement of public policy objectives

admin2026-01-13T10:38:10+00:00

Excise taxes are an important source of tax revenue, helping to improve resource allocation by internalizing the external costs associated with consuming or producing products, and discouraging the consumption of products that are considered harmful. The present study examines, through international and Greek experience, cases of special taxation or subsidy of products, the production, use or consumption of which is associated with significant externalities. Emphasis is placed on whether differential tax treatment is a policy tool that promotes innovation and improves social welfare, so that it will be an integral part of tax policy in Greece. Study [...]

Differential taxation and its impact on the promotion and achievement of public policy objectivesadmin2026-01-13T10:38:10+00:00

The Spirits Sector in Greece

The Spirits Sector in Greece

Artemis Tzatzou2026-01-19T12:38:42+00:00

The aim of the study is to present and analyze the latest data and developments concerning the spirits sector in Greece, in the light of the recent COVID-19 pandemic in Greece. The study examines the negative effects of the pandemic on the spirits sector and analyzes the potential impact from a possible redefinition of the taxation policy (reduction of the excise duty), on spirits consumption, public revenues and employment. See the full study in Greek

The Spirits Sector in GreeceArtemis Tzatzou2026-01-19T12:38:42+00:00

Equating the Excise Duty Rates on Heating and Diesel Oil

Equating the Excise Duty Rates on Heating and Diesel Oil

Artemis Tzatzou2026-01-13T13:07:18+00:00

The study is aiming at assessing the fiscal efficiency of the current heating oil tax and subsidy scheme and at providing structural interventions, improving the system benefiting both the national economy and the consumers. Inside this framework, the research team examines the progress of the revenues from the excise tax and the VAT imposed on the heating oil, the deviations from the fiscal targets and those factors that affected the final fiscal result. Moreover the current scheme is being presented and evaluated. The report ends with a series of policy proposals and their impact on achieving the targets for [...]

Equating the Excise Duty Rates on Heating and Diesel OilArtemis Tzatzou2026-01-13T13:07:18+00:00

Excise duties

Economic effects of the reduction of the excise duty on alcoholic beverages on the Greek economy

Differential taxation and its impact on the promotion and achievement of public policy objectives

The Spirits Sector in Greece

Equating the Excise Duty Rates on Heating and Diesel Oil

Foundation for Economic & Industrial Research