{"title":"Reforming Greece’s Tax Administration during the Financial Crisis: The Paradox of Power Asymmetry","authors":"Dionyssis G. Dimitrakopoulos, Argyris Passas","doi":"10.1080/13608746.2020.1762371","DOIUrl":null,"url":null,"abstract":"ABSTRACT This article examines the depoliticisation of Greece’s tax administration under the post-2010 bailout agreements in light of three alternative models of domestic change. It shows that one model (external incentives model that is based on power asymmetry) accounts for the direction of the reform but not how far the reform ended up going. There is little evidence in support of the second model (social learning) because of the absence of genuine programme ownership and evidence in support of the third model (lesson-drawing) is limited to the diagnosis of the problem. The final outcome was unintentionally shaped by key choices made by Greek governments in line with the literature on conditionality.","PeriodicalId":47304,"journal":{"name":"South European Society and Politics","volume":null,"pages":null},"PeriodicalIF":3.7000,"publicationDate":"2020-01-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"South European Society and Politics","FirstCategoryId":"90","ListUrlMain":"https://doi.org/10.1080/13608746.2020.1762371","RegionNum":1,"RegionCategory":"社会学","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q1","JCRName":"POLITICAL SCIENCE","Score":null,"Total":0}
引用次数: 3
Abstract
ABSTRACT This article examines the depoliticisation of Greece’s tax administration under the post-2010 bailout agreements in light of three alternative models of domestic change. It shows that one model (external incentives model that is based on power asymmetry) accounts for the direction of the reform but not how far the reform ended up going. There is little evidence in support of the second model (social learning) because of the absence of genuine programme ownership and evidence in support of the third model (lesson-drawing) is limited to the diagnosis of the problem. The final outcome was unintentionally shaped by key choices made by Greek governments in line with the literature on conditionality.
期刊介绍:
A leading point of reference for scholars of Southern Europe, South European Society and Politics promotes both comparative and inter-disciplinary analyses, as well as offering innovative single county and sub-national studies. The journal acts as a forum for social, economic, cultural, contemporary historical and political approaches to research on the region, and is particularly keen to sponsor policy–focused studies in all these disciplines. The journal publishes research articles; South European Atlas with election reports and articles on other subjects of topical interest, and an extensive book reviews section, including both review articles and individual book reviews.