The distribution of the tax burden by income groups in Greece

Abstract

This paper summarizes the main results of a piece of research into the allocation of the tax burden for different income groups in Greece and on the distributive impact of the Greek tax and transfer payments structure. Author’s intention here is not to get involved into the theoretical discussion of the many and difficult problems of incidence or into the controversial issues of shifting assumptions. This is a major subject which is well known from the works of Professors Prest, Musgrave, Krzyzaniak, Conrad and others. The purpose of the paper is to present an exercise about the allocation of tax burden in Greece and to give some indication of the redistributional effect of the taxes and transfer payments in this country.