3063 Views
1189 Downloads |
The distributional impact of recurrent immovable property taxation in Greece*
Eirini Andriopoulou
Eirini Andriopoulou
Affiliation: Council of Economic Advisors, Hellenic Ministry of Finance and Athens University of Economics and Business, Athene, Greece
0000-0003-4788-4563
Correspondence
e.andriopoulou@minfin.gr
Eleni Kanavitsa
Eleni Kanavitsa
Affiliation: Athens University of Economics and Business, Athene, Greece
0000-0002-2417-7439
Chrysa Leventi
Chrysa Leventi
Affiliation: Council of Economic Advisors, Hellenic Ministry of Finance, University of Essex and Athens University of Economics and Business, Athene, Greece
0000-0002-1756-9207
Panos Tsakloglou
Panos Tsakloglou
Affiliation: Athens University of Economics and Business, IZA and Hellenic Observatory (LSE), Athene, Greece
0000-0003-4625-3794
Article | Year: 2020 | Pages: 505 - 528 | Volume: 44 | Issue: 4 Received: January 30, 2020 | Accepted: August 31, 2020 | Published online: December 1, 2020
|
FULL ARTICLE
FIGURES & DATA
REFERENCES
CROSSMARK POLICY
METRICS
LICENCING
PDF
Source: Hellenic Ministry of Finance, General Accounting Office and AMECO (2020).
Source: European Commission, Taxation Trends (2019).
Source: ELSTAT, SILC (2007-2017) and EUROMOD.
Source: ELSTAT, SILC (2008).
Source: ELSTAT, SILC (2013).
Source: ELSTAT, SILC (2017).
Source: ELSTAT, SILC (2008).
Source: ELSTAT, SILC (2013).
Source: ELSTAT, SILC (2017).
Source: ELSTAT, SILC (2008).
Source: ELSTAT, SILC (2013).
Source: ELSTAT, SILC (2017).
Source: ELSTAT, SILC (2007-2017) and EUROMOD.
Source: ELSTAT, SILC (2007-2017) and EUROMOD.
Source: ELSTAT, SILC (2007-2017) and EUROMOD.
Aaron, H. J., 1974. A New View of Property Tax Incidence. American Economic Review, (64), pp. 212-221.
Almy, R., 2014. Valuation and Assessment of Immovable Property. OECD Working Papers on Fiscal Federalism, No. 19 [ CrossRef]
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]
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]
Atkinson, A. B., 1970. On the measurement of inequality. Journal of Economic Theory, 2(3), pp. 244–263.
Blackorby, C. and Donaldson, D., 1980. A Theoretical Treatment of Indices of Absolute Inequality. International Economic Review, 21(1), pp. 107–136 [ CrossRef]
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]
Cabral, M. and Hoxby, C., 2012. The Hated Property Tax: Salience, Tax Rates, and Tax Revolts. NBER Working Paper, No. 18514 [ CrossRef]
Chawla, R. K. and Wannell, T., 2003. Property taxes. Perspectives, Statistics Canada, 4(7), pp. 7–14.
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.
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.
Enami, A., Lustig, N. and Aranda, R., 2017. Analytic foundations: Measuring the redistributive impact of taxes and transfers. Working Paper, No. 446 [ CrossRef]
Figari, F., Paulus, A. and Sutherland, H., 2015. Microsimulation and policy analysis. In: Handbook of income distribution, Vol. 2. Amsterdam: Elsevier, pp. 2141–2221 [ CrossRef]
Foster J. E., Greer J. and Thorbecke, E., 1984. A class of decomposable poverty measures. Econometrica, 52(3), pp. 761–766 [ CrossRef]
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]
Joumard, I., Pisu, M. and Bloch, D., 2012. Tackling income inequality. OECD Journal: Economic Studies, (1), pp. 37–70 [ CrossRef]
Kakwani, N. C., 1977. Measurement of tax progressivity: an international comparison. The Economic Journal, 87(345), pp. 71–80 [ CrossRef]
Kelmanson, B. [et al.], 2019. Explaining the shadow economy in Europe: size, causes and policy options. IMF Working Paper, WP 19/278 [ CrossRef]
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]
Lyons, M., 2007. Lyons Inquiry into Local Government—Place-Shaping: A Shared Ambition for the Future of Local Government. London: The Stationery Office.
Marical, F., 2009. Les mécanismes de réduction des inégalités de revenus en 2008, in France Portrait Social – Edition 2009. Paris: INSEE.
Meghir, C. [et al.,] 2017. Beyond Austerity: Reforming the Greek Economy. Boston: MIT Press [ CrossRef]
Mirrlees, J. [et al.], 2011. Tax by design. Oxford: Oxford University Press [ CrossRef]
Musgrave, R. A. and Musgrave, P. B., 1989. Public finance in theory and practice. New York: McGraw-Hill.
Norregaard, J., 2013. Taxing Immovable Property Revenue Potential and Implementation Challenges. IMF Working Paper, WP/13/129 [ CrossRef]
Palameta, B. and Macredie, I., 2005. Property taxes relative to income. Perspectives, Statistics Canada, March, 6(3), pp. 14–24.
Ramsey, F. P., 1927. A contribution to the theory of taxation. The Economic Journal, 37(145), pp. 47–61.
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]
Slack, E. and Bird, R., 2014. The political economy of property tax reform. OECD Working Papers on Fiscal Federalism, No. 18 [ CrossRef]
Sutherland, H. and Figari, F., 2013. EUROMOD: the European Union tax-benefit microsimulation model. International Journal of Microsimulation, 6(1), pp. 4–26 [ CrossRef]
Tammik, M., 2019. Baseline results from the EU28 EUROMOD: 2015-2018. EUROMOD Working Paper, EM6/19 [ CrossRef]
Tsakloglou, P. [et al.], 2016. A roadmap to exit the crisis: A new productive model for Greece. Athens: diaNEOsis (in Greek).
|
|
December, 2020 IV/2020
|