Taxation Policies

Course Code: 
4151
Semester: 
6th
Compulsory Courses

Number of credits allocated: 6 ECTS Credits

EXPECTED LEARNING OUTCOMES:

Income, corporate and property tax analysis.  The Greek and EU tax systems.

PREREQUISITIES: None

COURSE CONTENTS:

Basic concepts and definitions. Stylized facts of taxation in Greece. Scope, distribution and consequences of taxation. Personal income tax. Corporate tax. Property tax. Laffer curve effects. Indirect taxes in Greece and the EU. Tax competition and tax harmonization. Economic and social effects of taxation. Distortions, inequality, credibility and investment. Tax evasion, tax havens, offshore activity and international  initiatives.

RECOMMENDED READING

  • Nicos Tatsos, Taxation. (In Greek)

TEACHING  METHODS: Lectures, problem –solving courses.

ASSESSMENT METHODS: Written exams, classroom  tests.

LANGUAGE: Greek