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29 results on '"Kaplanoglou, Georgia"'

2. Trust and power as determinants of tax compliance across 44 nations

Author

Batrancea, Larissa, Nichita, Anca, Olsen, Jerome, Kogler, Christoph, Kirchler, Erich, Hoelzl, Erik, Weiss, Avi, Torgler, Benno, Fooken, Jonas, Fuller, Joanne, Schaffner, Markus, Banuri, Sheheryar, Hassanein, Medhat, Alarcón-García, Gloria, Aldemir, Ceyhan, Apostol, Oana, Bank Weinberg, Diana, Batrancea, Ioan, Belianin, Alexis, Bello Gómez, Felipe de Jesús, Briguglio, Marie, Dermol, Valerij, Doyle, Elaine, Gcabo, Rebone, Gong, Binglin, Ennya, Sara, Essel-Anderson, Anthony, Frecknall-Hughes, Jane, Hasanain, Ali, Hizen, Yoichi, Huber, Odilo, Kaplanoglou, Georgia, Kudła, Janusz, Lemoine, Jérémy E., Leurcharusmee, Supanika, Matthiasson, Thorolfur, Mehta, Sanjeev, Min, Sejin, Naufal, George, Niskanen, Mervi, Nordblom, Katarina, Öztürk, Engin Bağış, Pacheco, Luis, Pántya, József, Rapanos, Vassilis, Roland-Lévy, Christine, Roux-Cesar, Ana Maria, Salamzadeh, Aidin, Savadori, Lucia, Schei, Vidar, Sharma, Manoj, Summers, Barbara, Suriya, Komsan, Tran, Quoc, Villegas-Palacio, Clara, Visser, Martine, Xia, Chun, Yi, Sunghwan, and Zukauskas, Sarunas

Published
2019
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10. Trust and power as determinants of tax compliance across 44 nations

Author

Department of Management, American University in Cairo, University of Hong Kong Seed Funding Programme, János Bolyai Research Scholarship of the Hungarian Academy of Sciences, Conselho Nacional de Desenvolvimento Científico e Tecnológico, Batrancea, Larissa, Nichita, Anca, Olsen, Jerome, Kogler, Christoph, Kirchler, Erich, Hoelzl, Erik, Weiss, Avi, Torgler, Benno, Fooken, Jonas, Fuller, Joanne, Schaffner, Markus, Banuri, Sheheryar, Hassanein, Medhat, Alarcón García, Gloria, Aldemir, Ceyhan, Apostol, Oana, Bank Weinberg, Diana, Batrancea, Ioan, Belianin, Alexis, Bello Gómez, Felipe de Jesús, Briguglio, Marie, Dermol, Valerij, Doyle, Elaine, Gcabo, Rebone, Gong, Binglin, Ennya, Sara, Essel-Anderson, Anthony, Frecknall-Hughes, Jane, Hasanain, Ali, Hizen, Yoichi, Huber, Odilo, Kaplanoglou, Georgia, Kudła, Janusz, Lemoine, Jérémy E., Leurcharusmee, Supanika, Matthiasson, Thorolfur, Mehta, Sanjeev, Min, Sejin, Naufal, George, Niskanen, Mervi, Nordblom, Katarina, Öztürk, Engin Bağ ı ş, Pacheco, Luis, Pántya, József, Rapanos, Vassilis, Roland-Lévy, Christine, Roux-Cesar, Ana Maria, Salamzadeh, Aidin, Savadori, Lucia, Schei, Vidar, Sharma, Manoj, Summers, Barbara, Suriya, Komsan, Tran, Quoc, Villegas-Palacio, Clara, Visser, Martine, Xia, Chun, Yi, Sunghwan, Zukauskas, Sarunas, Department of Management, American University in Cairo, University of Hong Kong Seed Funding Programme, János Bolyai Research Scholarship of the Hungarian Academy of Sciences, Conselho Nacional de Desenvolvimento Científico e Tecnológico, Batrancea, Larissa, Nichita, Anca, Olsen, Jerome, Kogler, Christoph, Kirchler, Erich, Hoelzl, Erik, Weiss, Avi, Torgler, Benno, Fooken, Jonas, Fuller, Joanne, Schaffner, Markus, Banuri, Sheheryar, Hassanein, Medhat, Alarcón García, Gloria, Aldemir, Ceyhan, Apostol, Oana, Bank Weinberg, Diana, Batrancea, Ioan, Belianin, Alexis, Bello Gómez, Felipe de Jesús, Briguglio, Marie, Dermol, Valerij, Doyle, Elaine, Gcabo, Rebone, Gong, Binglin, Ennya, Sara, Essel-Anderson, Anthony, Frecknall-Hughes, Jane, Hasanain, Ali, Hizen, Yoichi, Huber, Odilo, Kaplanoglou, Georgia, Kudła, Janusz, Lemoine, Jérémy E., Leurcharusmee, Supanika, Matthiasson, Thorolfur, Mehta, Sanjeev, Min, Sejin, Naufal, George, Niskanen, Mervi, Nordblom, Katarina, Öztürk, Engin Bağ ı ş, Pacheco, Luis, Pántya, József, Rapanos, Vassilis, Roland-Lévy, Christine, Roux-Cesar, Ana Maria, Salamzadeh, Aidin, Savadori, Lucia, Schei, Vidar, Sharma, Manoj, Summers, Barbara, Suriya, Komsan, Tran, Quoc, Villegas-Palacio, Clara, Visser, Martine, Xia, Chun, Yi, Sunghwan, and Zukauskas, Sarunas

Abstract

peer-reviewed, The slippery slope framework of tax compliance emphasizes the importance of trust in authorities as a substantial determinant of tax compliance alongside traditional enforcement tools like audits and fines. Using data from an experimental scenario study in 44 nations from five continents (N = 14,509), we find that trust in authorities and power of authorities, as defined in the slippery slope framework, increase tax compliance intentions and mitigate intended tax evasion across societies that differ in economic, sociodemographic, political, and cultural backgrounds. We also show that trust and power foster compliance through different channels: trusted authorities (those perceived as benevolent and enhancing the common good) register the highest voluntary compliance, while powerful authorities (those perceived as effectively controlling evasion) register the highest enforced compliance. In contrast to some previous studies, the results suggest that trust and power are not fully complementary, as indicated by a negative interaction effect. Despite some between-country variations, trust and power are identified as important determinants of tax compliance across all nations. These findings have clear implications for authorities across the globe that need to choose best practices for tax collection., ACCEPTED, peer-reviewed

Published
2021

14. The Greek fiscal crisis and the role of fiscal governance

Author

Kaplanoglou, Georgia and Rapanos, Vassilis T.

Subjects
HC Economic History and Conditions, HJ Public Finance
Abstract

In view of the growing attention paid to the role of fiscal governance in budgetary outcomes, this paper tries to shed light on the link between the recent Greek fiscal crisis and aspects of fiscal governance. It reviews fiscal developments in Greece over the last decade and challenges the widely held view that optimistic macroeconomic forecasts adopted by the Greek government, as well as three international organisations, were responsible for unrealistic fiscal deficit forecasts. Instead, the weak domestic institutional budget framework and the ineffectiveness of international organizations to act as signaling mechanisms emerge as the main reasons for weak fiscal performance. In this light, the paper puts forward some ideas for improving the domestic institutional framework for conducting fiscal policy in Greece.

Published
2011

16. Evolutions in Consumption Inequality and Poverty in Greece: The Impact of the Crisis and Austerity Policies.

Author

Kaplanoglou, Georgia and Rapanos, Vassilis T.

Subjects
CONSUMPTION (Economics), POVERTY, AUSTERITY, INDIRECT taxation, EQUALITY, POOR children, GOVERNMENT policy
Abstract

Greece is the country hit hardest by the crisis and subsequent fiscal consolidation strategies, suffering a cumulative output loss of about 30 percent since 2008. The present paper presents evidence that along with declining average living standards, consumption inequality has seriously grown, fueled primarily by a disproportionate drop in the consumption levels of what can be considered the middle class. Although poverty has not significantly risen in relative terms, it climbs to around 45 percent once the poverty threshold is anchored to pre‐crisis levels. Furthermore, significant indirect tax hikes have further increased inequality in consumption expenditure. The paper also shows that several reforms launched in the name of reducing labor costs, broadening the tax base or rationalizing the targeting of social benefits have had detrimental effects on one of the most vulnerable population groups, namely families with children, thus implying that the social consequences of the crisis will be long‐lasting. [ABSTRACT FROM AUTHOR]

Published
2018
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18. Indirect Taxation in Greece: Evaluation and Possible Reform

Author

Kaplanoglou, Georgia and Newbery, David Michael

Subjects
ComputingMilieux_GENERAL, inequality, disincentive effects, ddc:330, tax simulations, ComputingMilieux_LEGALASPECTSOFCOMPUTING, tax efficiency, indirect tax reform
Abstract

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 were estimated from marginal indirect tax rates using Household Expenditure Survey data. The indirect tax structure is shown to be unnecessarily complicated and inefficient, without achieving any redistributive goals. The UK indirect tax structure was shown to be simpler, more equitable and more efficient to implement and administer when simulated on Greek consumers.

Published
2002

26. Who Pays Indirect Taxes in Greece? From EU Entry to the Fiscal Crisis.

Author

Kaplanoglou, Georgia

Subjects
INDIRECT taxation, FISCAL policy, FINANCIAL crises, GREEK economic policy, ECONOMIC policy
Abstract

The article applies microsimulation modeling techniques exploiting five waves of Household Expenditure Survey (HES) data in order to study how the distributional impact of indirect taxes in Greece has changed over the last twenty-five years (1988–2011). It turns out that the radical simplification of the tax system, primarily induced by European Union (EU) membership, was achieved at a small cost in terms of equity. The recent successive fiscal consolidation packages, adopted in response to the fiscal crisis, involved major indirect tax hikes that significantly increased the indirect tax burden for Greek households. The 2011 indirect tax system appears as the most regressive along the period studied, both in terms of its effect on inequality and in terms of unfavorably targeting distributionally sensitive commodities. The impact of the reforms was particularly adverse for vulnerable population groups like families with children (especially the poorest ones) and the unemployed. For austerity not to further challenge social cohesion, policy measures have to be planned in a more informed manner. [ABSTRACT FROM AUTHOR]

Published
2015
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29. The Greek fiscal crisis and the role of fiscal governance

Author

Kaplanoglou, Georgia, Rapanos, Vassilis T., Kaplanoglou, Georgia, and Rapanos, Vassilis T.

Abstract

In view of the growing attention paid to the role of fiscal governance in budgetary outcomes, this paper tries to shed light on the link between the recent Greek fiscal crisis and aspects of fiscal governance. It reviews fiscal developments in Greece over the last decade and challenges the widely held view that optimistic macroeconomic forecasts adopted by the Greek government, as well as three international organisations, were responsible for unrealistic fiscal deficit forecasts. Instead, the weak domestic institutional budget framework and the ineffectiveness of international organizations to act as signaling mechanisms emerge as the main reasons for weak fiscal performance. In this light, the paper puts forward some ideas for improving the domestic institutional framework for conducting fiscal policy in Greece.

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