In the area of tax and taxation the European Union, EU Member State Greece has consistently faced non-compliance by its citizens. Greece has, therefore, in the last years, under the supervision of the European Union and the International Monetary Fund (IMF), taken steps to reform its tax...

The paper assesses the distributional and efficiency/disincentive aspects of the Greek indirect tax system, which provides 60% of total tax revenue. The marginal welfare costs of broad commodity groups were computed to identify welfare-improving directions of reform. The disincentive effects...