To assess the redistributional and efficiency characteristics of the Greek tax system, after Greece's accession to the European Community. This coincided with a major change in the tax structure and the rate of tax collection. As a result, the tax burden allocation among the Greek citizens has been perceived as the burden allocation of the cost of the convergence of the Greek economy to the E.U. macroeconomic objectives itself.
Specifically, the project will study the allocation of tax burden among the Greek citizens in 1982 and 1988 (after six years of EEC-membership), the efficiency and equity of the initial tax structure, past and possible future changes. Finally, given the growing interdependence of the tax systems of the EU Member-States under increasing pressures towards tax harmonisation, the Greek tax system will be compared with that of another European Union country (e.g. the UK). The methodology will use micro-data from the Family Expenditure Surveys and other statistical data from local and international sources,.
The project is linked to the EC HCM network on 'Comparative social policy and taxation modelling' and the Microsimulation Unit, which is based in the University of Cambridge. The applicant, after comnpEtmg her research, wishes to return to Greece to continue the study of the Greek tax system in search of its deficiencies and of welfare and efficiency improving reforms, also in comparison to other European tax systems. She, thus, intends to continuously be in contact with the leading work in this field, many representatives of which she has and will have the opportunity to meet during her research time in Cambridge.