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Palgrave Studies in Economic History
cover

Exploring the Roots of Systematic Tax Avoidance in Greece

Business, the Tax system and Tax Conscience, 1955–2008

Authors: Pittaki, Zoi

  • Explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008
  • Reveals that the system of taxation was one of the components of the Greek economic environment that was posing difficulties to business and was perceived by entrepreneurs as an obstacle to their activities
  • Presents evidence that confirms William Baumol’s point about how taxation affects entrepreneurship, pointing however to the importance of the functionality of the tax system instead of only focusing on the level of tax rates
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eBook 85,59 €
price for Spain (gross)
  • The eBook version of this title will be available soon
  • Due: August 6, 2021
  • ISBN 978-3-030-71979-1
  • Digitally watermarked, DRM-free
  • Included format:
  • ebooks can be used on all reading devices
Hardcover 103,99 €
price for Spain (gross)
  • Due: August 6, 2021
  • ISBN 978-3-030-71978-4
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • The final prices may differ from the prices shown due to specifics of VAT rules
About this book

This book explores the interaction between business and the system of taxation in Greece, from the mid-1950s up to 2008, the year that marked the eve of the economic crisis the country faced in the aftermath of the international financial crisis of 2007. The evidence presented confirms William Baumol’s point about how taxation affects entrepreneurship. That is, it is shown that Baumol was right when indicating that problematic tax rules can lead to unproductive forms of entrepreneurship, such as tax evasion. However, the focus here is on aspects of the system of taxation that Baumol’s model, examining solely tax rates and levels of taxation, neglected. This book shows that, as far as Greek entrepreneurship is concerned, the adverse effects of the system of taxation came mostly from a series of issues that increased its perceived unfairness and illegitimacy. The way that the tax system functioned also increased uncertainty, which was anything but beneficial for investing in business.

This book contributes to the current debates about the Greek economy and the causes of the crisis affecting the country. In this respect, it also throws light on the big issue of tax evasion burdening the country’s fiscal system. However, the research also belongs to the wider literature examining entrepreneurship from a business history perspective, to that focusing on the relation between entrepreneurship and institutions, to the debates regarding the ways entrepreneurship is affected by the socio-political and economic environment but also to institutional analyses about taxation.

About the authors

Zoi Pittaki is a Lecturer in Creativity and Entrepreneurship at Brunel University, London, UK. Prior to joining Brunel she was a Visiting Lecturer in the University of Glasgow, Economic and Social History and a Teaching Assistant in the University of Strathclyde, Strathclyde Business School. She has teaching experience in Economic and Social History, as well as in Entrepreneurship and Management. Her current research involves an examination of entrepreneurship’s contribution to the revamping of war-torn and crisis economies. 

Buy this book

eBook 85,59 €
price for Spain (gross)
  • The eBook version of this title will be available soon
  • Due: August 6, 2021
  • ISBN 978-3-030-71979-1
  • Digitally watermarked, DRM-free
  • Included format:
  • ebooks can be used on all reading devices
Hardcover 103,99 €
price for Spain (gross)
  • Due: August 6, 2021
  • ISBN 978-3-030-71978-4
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions
  • The final prices may differ from the prices shown due to specifics of VAT rules
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Bibliographic Information

Bibliographic Information
Book Title
Exploring the Roots of Systematic Tax Avoidance in Greece
Book Subtitle
Business, the Tax system and Tax Conscience, 1955–2008
Authors
Series Title
Palgrave Studies in Economic History
Copyright
2021
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG
eBook ISBN
978-3-030-71979-1
DOI
10.1007/978-3-030-71979-1
Hardcover ISBN
978-3-030-71978-4
Series ISSN
2662-6497
Edition Number
1
Number of Pages
XIII, 284
Number of Illustrations
3 b/w illustrations
Topics