Public Sector Economics



The distributional impact of recurrent immovable property taxation in Greece*

Eirini Andriopoulou
Eleni Kanavitsa
Chrysa Leventi
Panos Tsakloglou
Article   |   Year:  2020   |   Pages:  505 - 528   |   Volume:  44   |   Issue:  4
Received:  January 30, 2020   |   Accepted:  August 31, 2020   |   Published online:  December 1, 2020
Download citation       

  1. Aaron, H. J., 1974. A New View of Property Tax Incidence. American Economic Review, (64), pp. 212-221.

  2. Almy, R., 2014. Valuation and Assessment of Immovable Property. OECD Working Papers on Fiscal Federalism, No. 19 [CrossRef]

  3. Andriopoulou, E., Kanavitsa, E. and Tsakloglou, P., 2020. Decomposing poverty in hard times: Greece 2007-2016. Revue d’économie du développement, 27(2), pp. 125–168 [CrossRef]

  4. Andriopoulou, E., Karakitsios, A. and Tsakloglou, P., 2018. Inequality and poverty in Greece: Changes in times of crisis. In: D., Katsikas, D. A. Sotiropoulos and M. Zafiropoulou, eds. Socioeconomic fragmentation and exclusion in Greece under the crisis Taxation Trends in the European Union, pp. 23–54 [CrossRef]

  5. Atkinson, A. B., 1970. On the measurement of inequality. Journal of Economic Theory, 2(3), pp. 244–263.

  6. Bank of Greece, 2019. Bulletin of Conjunctural Indicators, No. 189. Athens: Bank of Greece.

  7. Blackorby, C. and Donaldson, D., 1980. A Theoretical Treatment of Indices of Absolute Inequality. International Economic Review, 21(1), pp. 107–136 [CrossRef]

  8. Blackorby, C. and Donaldson, D., 1984.  Ethical social index numbers and the measurement of effective tax/benefit progressivity. Canadian Journal of Economics, 17(4), pp. 683–694 [CrossRef]

  9. Cabral, M. and Hoxby, C., 2012. The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. NBER Working Paper, No. 18514 [CrossRef]

  10. Chawla, R. K. and Wannell, T., 2003. Property taxes. Perspectives, Statistics Canada, 4(7), pp. 7–14.

  11. Cowell, F. A., 2000. Measurement of inequality. In: Atkinson, A.B. and Bourguignon, F., eds. Handbook of Income Inequality. Amsterdam: North Holland, pp. 87–166.

  12. Davis, C. [et al.], 2009. Who Pays? A Distributional Analysis of the Tax Systems in all 50 States. Institute on Taxation and Economic Policy.

  13. Diamond, P. A. and Mirrlees, J. A., 1971. Optimal taxation and public production I: Production efficiency. The American Economic Review, 61(1), pp. 8–27.

  14. Enami, A., Lustig, N. and Aranda, R., 2017. Analytic foundations: Measuring the redistributive impact of taxes and transfers. Working Paper, No. 446 [CrossRef]

  15. European Commission, 2019. Taxation Trends in the European Union: Data for the EU Member States, Iceland and Norway. Luxembourg: Publications Office of the European Union.

  16. Figari, F., Paulus, A. and Sutherland, H., 2015. Microsimulation and policy analysis. In: Handbook of income distributionVol. 2. Amsterdam: Elsevier, pp. 2141–2221 [CrossRef]

  17. Foster J. E., Greer J. and Thorbecke, E., 1984. A class of decomposable poverty measures. Econometrica, 52(3), pp. 761–766 [CrossRef]

  18. Ioannides, Y. M. and Pissarides, C. A., 2015. Is the Greek crisis one of supply or demand? Brookings Papers on Economic Activity, pp. 349–383 [CrossRef]

  19. Joumard, I., Pisu, M. and Bloch, D., 2012. Tackling income inequality. OECD Journal: Economic Studies, (1), pp. 37–70 [CrossRef]

  20. Kakwani, N. C., 1977. Measurement of tax progressivity: an international comparison. The Economic Journal, 87(345), pp. 71–80 [CrossRef]

  21. Kelmanson, B. [et al.], 2019. Explaining the shadow economy in Europe: size, causes and policy options. IMF Working Paper, WP 19/278 [CrossRef]

  22. Kim, K. and Lambert, P. J., 2009. Redistributive effect of US taxes and public transfers, 1994-2004. Public Finance Review, 37(1), pp. 3–26 [CrossRef]

  23. Lyons, M., 2007. Lyons Inquiry into Local Government—Place-Shaping: A Shared Ambition for the Future of Local Government. London: The Stationery Office.

  24. Marical, F., 2009. Les mécanismes de réduction des inégalités de revenus en 2008, in France Portrait Social – Edition 2009. Paris: INSEE.

  25. Meghir, C. [et al.,] 2017. Beyond Austerity: Reforming the Greek Economy. Boston: MIT Press [CrossRef]

  26. Mirrlees, J. [et al.], 2011. Tax by design. Oxford: Oxford University Press [CrossRef]

  27. Musgrave, R. A. and Musgrave, P. B., 1989. Public finance in theory and practice. New York: McGraw-Hill.

  28. Norregaard, J., 2013. Taxing Immovable Property Revenue Potential and Implementation Challenges. IMF Working Paper, WP/13/129 [CrossRef]

  29. Palameta, B. and Macredie, I., 2005. Property taxes relative to income. Perspectives, Statistics Canada, March, 6(3), pp. 14–24.

  30. Ramsey, F. P., 1927. A contribution to the theory of taxation. The Economic Journal, 37(145), pp. 47–61.

  31. Reynolds, M. and Smolensky, E., 1977. Public expenditures, taxes, and the distribution of Income: The United States, 1950, 1961, 1970. New York: Academic Press [CrossRef]

  32. Slack, E. and Bird, R., 2014. The political economy of property tax reform. OECD Working Papers on Fiscal Federalism, No. 18 [CrossRef]

  33. Sutherland, H. and Figari, F., 2013. EUROMOD: the European Union tax-benefit microsimulation model. International Journal of Microsimulation, 6(1), pp. 4–26 [CrossRef]

  34. Tammik, M., 2019. Baseline results from the EU28 EUROMOD: 2015-2018. EUROMOD Working Paper, EM6/19 [CrossRef]

  35. Tsakloglou, P. [et al.], 2016. A roadmap to exit the crisis: A new productive model for Greece. Athens: diaNEOsis (in Greek).

  December, 2020
In order to give you a better user experience, cookies have been stored on your computer.
Accept cookie     More information