ISSN: 2056-3736 (Online Version) | 2056-3728 (Print Version)

Income Inequality Measurements through Tax Data: the case of Greece

Panagiotis Kotsios

Correspondence: Panagiotis Kotsios,

Economist PhD, MA, MSc, BA, Greece

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The goal of this research was to measure income inequality and the distribution of the tax burden in Greece, by using open tax data released by the Greek Independent Authority of Public Revenues. The findings reveal multiple distortions in the disperse of tax burden among taxpayers’ income groups, along with very high income inequality among the population. The calculated Gini coefficient and S80/S20 ratio were found to be considerably higher than any previous measurements performed by international organizations and European statistical authorities through household surveys. The findings indicate an urgent need for an income and tax policy overhaul in the country, while the methodology that was used in the research can be replicated in other countries.


  Tax, Income inequality, Greece, Gini coefficient.


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