:

Copyright --
,
.

( )
.

- . .

2014

0.

EXECUTIVE SUMMARY...........................................................................4

I.

......................................................5

...............................................6

..............................................11

V.

....................................................................................................18

.....................................................................................................................19
...................................................................................................................23

| 3

2014

EXECUTIVE SUMMARY
:
; , 19
2012, 14 2011.
, 169
. 46.3% .
15 , ,
,
. 1947
Tax Foundation.
, ,
-
. 2007 2012 2013
2014, www.libertyforum.gr.

| 4

I.

2014

;
:
;. 1

,
, .
Tax Foundation (, )
1947.

.
;

.
Tax Foundation (2008) Tax Freedom Day.

, ,

.
, 1 .

.

| 5

2014

, (),
, , .

Eurostat, .
PricewaterhouseCoopers,
Eurostat .
;
,
, 46,3% 169
1 . , 2012 19 .
, 169 2012
.

,
1 3
. 2007,
22 . 2008,
. 5 2009.
16/9/2007.


. , 2010 ,
. 2010, 2011, 2012,
27 , 5
19 , 2. 2009
, 2012, .


.

| 6

2014

1: , 2007-2012

: , 2013

,
- : ()
, () , ()
, () .
19 2012,
.

| 7

2014

3
. 1 2012,
5 64
(..
). 58 , 6
2 ,
(.. ) (.. ). , 48
, ,
19 , 2012.
,
, .

.
(0,38 ),
. , 1/3
, , ,
.


2012; ; ,

.
,
. (, 2013). ,
. ,
,
, ,
2012.

| 8

2014

8
.

2012 35%.
17 43,1%,
8,1 .
2012,
100.000 45% .
8
.

2012 35%.
17 43,1%,
8,1 .
2012,
100.000 45% .
,

.


13%.
,
.

.
,

. , 2012
25%,
10% 1.5% 3% ( ). ,

22 225
(9,77%) 2012.
.

( ,
, ),
.
-

| 9

2014

Alpha , , Mevaco, 4
. ,
,

.

.
,
.
,
2012 , ,
1 10 .

| 10

2014

,
. 1947, Tax
Foundation Tax Freedom Day, ,
, . ,

. ,
.
, Tax Foundation
Tax Freedom Day 1900 2013,
2 . , 5.
2: , 1900-2013

: Tax Foundation, 2013

, ax Freedom Day, 2012 2013

13 18 , ,
. ,
, 1930
. .


,
-

| 11

2014

, . ,
,
. ,
Tax Freedom Day, ,
2000. 2001 2003
(2001, 2003 Bush tax cuts) ,
.


. Adam Smith Institute (2013).
,
: 1970. ,
. ,
20
1981. 1980
20 1993.
,
2001 24
3 .


.
PricewaterhouseCoopers Belgium (2013)
,
. , 3, 4, 5
Tax Freedom Day Tax Foundation. ..,
PricewaterhouseCoopers, 2012, 7 , 12
, . PricewaterhouseCoopers

, Tax Foundation . ,

, . ,
.
, PricewaterhouseCoopers Belgium
, . , PricewaterhouseCoopers Belgium 15 :
, , , , , , , , , .
, , , , , . 3
.

-

| 12

2014

. , (. , , )
(.
, , ). 2013, ,
, 12 .
, 13 , 61 ,
3: , 2013

: PricewaterhouseCoopers Belgium, 2013

2
15 , 20092013. ,
-

| 13

2014

, ,
Tax Foundation .
, 4 ,
.
. , ,
.
, ,
.
3
(. )
(. ) 2 . ,


2

.
, , , ,
,
11, 2, 9, 11 6 , . , ,
17, 24 24 . ,

!

| 14

2014

,
, PWC.

;

(specification error). ,

. ,

() 15 .
6.

3
13 ,

.
,
(country fixed effect, year fixed effect). ,

.
,

. , 3

.
-

| 15

2014

. ,

.
,


.

.

.
,
(Hayek, 1945).
,

.

,
-
.
. ,
(General Government Expenditures
by Function, COFOG) Eurostat (2014): (II. Health Expenditures),
(III. Education Expenditures), (IV. Social Protection Expenditures). -
,
. ,
,
, , .

, .
PriceWaterhouseCoopers

.
4 .
-

| 16

2014

,

. , 55%
38% () 50%
29% ().
10%, 15%
25%
. ,
, ,
1 . , ,
15 16
.
. ,
,
.
.

| 17

V.

2014

.
.

, .


.
,

.
, .

, ,

.
:
, ,
.
Tax Freedom Day.
25 .

.

| 18

2014

ESA 95

http://www.statistics.gr/portal/page/portal/

D.2

D.5

ESYE/PAGE-themes?p_param=A0702&r_
param=SEL36&y_param=2012_00&mytabs=0

http://www.
statistics.gr/portal/page/portal/ESYE/
BUCKET/A0702/Other/A0702_SEL36_TS_
AN_00_2007_00_2012_03_P_BI_0.xls

D.61

http://www.statistics.gr/portal/page/portal/
ESYE/BUCKET/A0702/Other/A0702_SEL36_
TS_AN_00_2007_00_2012_03_P_BI_0.xls

D.91

http://www.statistics.gr/portal/page/portal/
ESYE/BUCKET/A0702/Other/A0702_SEL36_
TS_AN_00_2007_00_2012_03_P_BI_0.xls

B.5

http://www.statistics.gr/portal/page/portal/
ESYE/PAGE-themes?p_param=A0702&r_
param=SEL36&y_param=2012_00&mytabs=0

General Governement Expenditure

Eurostat
http://epp.eurostat.ec.europa.eu/portal/page/
by Function

11

portal/product_details/dataset?p_product_
code=GOV_A_EXP

, .

, 2008 2012 (-1 ).

| 19

2014

, ESA 95
D.2 Taxes on production and imports-
D2
D21
D211
D211E
D212
D2121
D2122
D2122A
D2122B
D2122E
D2112F
D214
D214A
D214B
D214C
D214D
D214E
D214F
D214G
D214H
D214I
D214J
D214K
D214L
D21X31
D29
D29A
D29B
D29C
D29D
D29E
D29F
D29G
D29H
D29X39
D2X3

Taxes on production and imports

Taxes on products
Valued added type taxes (VAT)
VAT paid to the EU
Taxes and duties on imports excluding VAT
Import duties
Taxes on imports, excluding VAT and import duties
Levies on imported agricutltural products
Monetary compensatory accounts on imports
Taxes on specific services
Profits of Import Monopolies
Taxes on products, except VAT and import taxes
Excise duties and consumption taxes
Stamp Taxes
Taxes on financial and capital transactions
Car registration taxes
Taxes on entertainment
Taxes on lotteries, gambling and betting
Taxes on insurance premiums
Taxes on specific services
General sales on turnover taxes
Profits of fiscal monopolies
Export duties and monetary comp.amounts on expors
Other taxes on products n.e.c.
Taxes less subsidies on products
Other taxes on production
Taxes on land, buildings and other structures
Taxes on the use of fixed assets
Total wage bill and payroll taxes
Taxes on international transactions
Business and professional licenses
Taxes on pollution
Under-compensation on VAT (flat rate system)
Other Taxes on production n.e.c.
Other Taxes on production minus other subsidies on production
Taxes on production and imports less subsidies

| 20

2014

D.5 Current taxes on income and wealth :

D5_7
D51
D51A
D51B
D51C
D51C1
D51C2
D51C3
D51D
D51E
D51M
D51O
D59
D59A
D59B
D59C
D59D
D59E
D59F

Current transfer
Taxes on income
Taxes on individual or household income excluding holdin gains
Taxes on the income or profits of corporation excluding holding gains
Taxes on holding gains
Taxes on individual or household holding gains
Taxes on holding gains of corporations
Other taxes on holding gains n.e.c.
Taxes on winnings from lottery or gambling
Other taxes on income n.e.c.
Taxes on individual or household income including holding gains
Taxes on the income or profits of corporations including holding gains
Other current taxes
Current taxes on capital
Poll taxes
Expenditure taxes
Payment by households for licences
Taxes on international transactions
Other taxes n.e.c.

D.61 Social contributions-

D61
D611
D6111
D61111
D61112
D6112
D61121
D61122
D6113
D61131
D61132
D612

Social Contribution
Actual Social Contributions
Employers actual social contributions (secondary income account)
Compulsory Employers actual social contributions (secondary income account)
Voluntary Employers actual social contributions (secondary income account)
Employees social contributions
Compulsory employees social contributions
Voluntary employees social contributions
Social contributions by self- and non-employed persons
Compulsory social contributions by self- and non-employed persons
Voluntary social contributions by self- and non-employed persons
Imputed social contributions

| 21

2014

D.91 Capital taxes-

D91
D91A
D91B
D91C

Capital taxes
Taxes on capital transfers
Capital levies
Other capital taxes n.e.c.

11: General Governement Expenditures by Function (COFOG)

Health Expenditures
-
-
-
-

Outpatient Services
Ambulance Services
Hospital Services
Public Health Services

Education Expenditures
-
-
-

Prl-primary Education
Secondary Education
Tertiary Education

Social Protection Expenditures

-
Sickness and Disability
-
Old age
-
Survivors
-
Family and children
-
Unemployment
-
Housing
-
Social Exclusion

| 22

2014

1.
. ,

, ,
.
2. 0 , , akoumpias1@student.gsu.edu.
3. 2007-2011,
4. , euro2day: http://www.euro2day.gr/news/market/article/1127729/xa-22-eishgmenes-poy-edosan-hrhma-stoys-metohoys.html
5.
.
6. http://databank.worldbank.org/data/views/reports/tableview.aspx#

Adam Smith Institute. (2013, May 30). Tax Freedom Day 2013 is May 30th. London, London,
UK.
Hayek, F.A. (1945). The Use of Knowledge in Society. American Economic Review XXXV, No. 4.
pp. 519-30. American Economic Association
Karfakis. C (2013). Taxation in Europe 2013: The yearly report on the evolution of European
tax systems,ed. Pierre Garello. Institute for Research on Economic and Fiscal Issues
PricewaterhouseCoopers Belgium. (2013). Tax Freedom Day 2013: Comprehensive Reforms
vs a Low Flat Corporate Income Tax Rate. Leuven: PWC.
Tax Foundation Staff. (2008). Tax Freedom Day: A Description of Its Calculation and Answers
to Some Methodological Questions. Tax Foundation Working Paper No.3 .

| 23

2014

O A M
Georgia State, tlanta, Georgia
/ .
Duke, Durham, North Carolina
2012 ,
2008.
Vaasa, 2006 ERASMUS.
, International Center for Public Policy, Andrew Young School of Policy Studies
.
Institute for Humane Studies (HS)
2011. ,
Humane Studies Fellowship Thomas C. and Irene W. Graham Fellow
2012 Dan Searle Fellow 2013.
Gerondelis Foundation
.
,
, .

| 24

2014

,
2014
- .
:
,
.


.
,
.
.
, :

.

,
.


.


.

. ,
, / , ,
, .
-

| 25

2014

-
() ,
, ,
,
.
, , laissez-faire , , ,

.

, ,
,
.
,
(FNF) , Austrian Economics Centre
Institute of Economic Affairs.

,
1960
, ,
- .
, 50, 57
,
60, 67-74,
,
70,
, ,
..
90. 2 2011.

| 26

2014

-
:
.

( email :
liberty_forum@greekliberals.net)
ISBN: 960-02-2489-7
ISBN 13: 978-960-02-2489-4

,
Detmar Doering

Detmar Doering:

-


email liberty_forum@greekliberals.net ,
54.
. ,
.

- .


.

- The Morality of
Capitalism.


.
email liberty_forum@greekliberals.net
.
ISBN:978-618-80925-2-5
Robert Nozick .

.

| 27


Leonid Peikoff, ,
, .

.
ISBN:978-618-80925-1-8
- .
. .
, .

,
, , . , 7-2521,
,
.

Why Liberty Tom Palmer.

.
, .
2014


. ,
.
.

;
ibookstore.

;

;
Robert CB Miller
:
B
:

Robert CB Miller ,



.

,
1930, ,
, .
, ,
.
.
London School of Economics 2008:
; , , !

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.



.

01

Johan Norberg
JEDER MENSCH BRAUCHT
FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

Liberales Institut
OHNE FREIHEIT ERMDET
DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OC_GR_48:Layout 1 19.02.13 10:56 Seite 4

OCPapers.indd 1

16

07

Richard D. North

Ulrich van Lith

28.05.13 09:35

19


Hubertus Mller-Groeling

JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

Liberales Institut

Liberales Institut

Liberales Institut

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OCPapers.indd 2

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JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

28.05.13 09:35

20

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OCPapers.indd 3

OC_GR_48:Layout 1 19.02.13 10:55 Seite 1

82

48

Otto Graf Lambsdorff

Tom G. Palmer

JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

28.05.13 09:35

:



JEDER MENSCH BRAUCHT
FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

Liberales Institut

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OCPapers.indd 4

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86

OC_GR_48:Layout 1 19.02.13 10:56 Seite 2

87

Liberales Institut
OHNE FREIHEIT ERMDET
DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

Fred E. Foldvary

:
,

I :


JEDER MENSCH BRAUCHT
FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

Philippe Legrain

Liberales Institut

Liberales Institut

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

Liberales Institut

OCPapers.indd 5

Stefan Melnik

Liberales Institut

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

OHNE FREIHEIT ERMDET

DER MENSCHLICHE GEIST,
VERFALLEN KULTUR UND
WISSENSCHAFTEN, STAGNIERT
DIE WIRTSCHAFT.
GEISTIGES LEBEN BRAUCHT
FREIHEIT GENAUSO, WIE DER
KRPER DIE LUFT ZUM ATMEN.

28.05.13 09:35

90

o

JEDER MENSCH BRAUCHT

FREIHEIT, UM SEINE
ANLAGEN UND FHIGKEITEN
ENTFALTEN UND SICH
VERWIRKLICHEN ZU KNNEN.

Robert Nef

28.05.13 09:35


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