UID:
edoccha_9958106032902883
Format:
1 online resource (42 p.)
ISBN:
1-4623-9986-X
,
1-4527-9502-9
,
1-280-89822-4
,
1-4527-3672-3
,
9786613739537
Series Statement:
IMF Staff Country Reports
Content:
This paper provides an assessment of Greece’s competitiveness, export performance, and national saving and investment. It examines the Greek tax ratio and structure, and places them in the EU context. It also reviews the design of the various tax categories, and identifies the scope for further simplifying the tax system and broadening the tax base. The paper discusses that it would be desirable to raise the tax ratio through expanding the tax base before considering raising tax rates.
Note:
Description based upon print version of record.
,
Cover; Contents; I. Competitiveness and Saving-Investment Balance: An Update; A. Introduction; B. Measures of Competitiveness; C. Export Performance; D. National Saving and Investment; Table; 1. Classification on Export Categories by Labor Skills and Factor Intensity; References; II. Broadening the Tax Base; A. Introduction; B. Tax Ratio and Tax Structure; C. Personal Income Tax; Box; 1. Main Approaches to Taxing Personal Income; D. Corporate Income Tax; E. Value Added Tax; F. Excises; G. Property Taxation; H. Concluding Remarks; Appendices
,
1. Personal Income Tax: Nonstandard Tax Credit and Deductions2. Proposals for Reining in Corporate Income Tax Deductions; References
,
English
Additional Edition:
ISBN 1-4518-1629-4
Language:
English
