For many years Greece has not made a systematic effort to redesign the whole tax system. Changes to taxation have been …

priority to a lower frequency of tax changes; making the taxation of dependent workers more equitable and less onerous vis …

-designing taxation within each of the broad tax categories could in some cases ensure sizeable efficiency gains. For example, reduced …

enterprises, an inappropriate taxation of property and a lack of strong and uniform tax enforcement. Main directions for reform … should include a significant broadening of the bases for personal and corporate taxation as well as in the VAT system …

/or reductions in benefit replacement rates. Further reductions in labourincome taxation targeted on low-income earners should be …

corporate income taxation was substantially and effectively reformed in the early 1990s, through significant rate cuts cum base …

of improvements that could help reduce the distortions that taxation creates in the economy and so boost long …-run economic performance. The most noticeable gains could come from reforming the taxation of the income from capital. Savings are … income depending on the sector in which it is invested and the financing instruments that are used. In addition, taxation of …