滑坡:缺乏信任、胁迫性威胁与希腊的商业税收抵制,1955-1988 年

IF 0.7 2区 历史学 Q4 BUSINESS
Stefano Battilossi, Zoi Pittaki
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引用次数: 0

摘要

20 世纪下半叶,希腊政府未能根据国家的经济发展水平对企业收入征税。本文利用税收遵从的 "滑坡 "模型来解释为什么 20 世纪 50 年代末的所得税和公司税改革在商业部门遭到强烈抵制。我们认为,战时改革遗留下来的负面影响、战后改革在建立信任方面缺乏持续和可信的投资,以及税收执法中强制威胁的加剧,导致了对抗性的税收环境以及强制遵从和自愿遵从的退化。我们根据原始资料进行的定性分析显示,企业家及其组织公开表达的观点反映出他们一直认为税收权力不公平、专横且具有榨取性。我们的定量分析使用了总体报税数据,发现有证据表明,非法人企业和法人企业都有系统地少报收入,而且这种现象还在不断增加。这种不合作和互不信任的恶性循环解释了为什么政府会陷入持续的低税收能力平衡,而这种平衡至今仍给希腊经济蒙上阴影。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Down a Slippery Slope: Lack of Trust, Coercive Threats and Business Tax Resistance in Greece, 1955–1988

Over the second half of the 20th century, Greek governments failed to tax business income in line with the country’s level of economic development. This paper uses the “slippery slope” model of tax compliance to explain why the reform of income and corporate taxation in the late 1950s met strong resistance in the business sector. We argue that the negative legacy of interwar reforms, the lack of sustained and credible investment in trust building in coincidence with the postwar reforms, and the intensification of coercive threats in tax enforcement led to an antagonistic tax climate and a degradation of enforced and voluntary compliance. Our qualitative analysis based on original primary sources shows that the arguments publicly voiced by entrepreneurs and their organizations reflected their persistent perception of tax power as unfair, arbitrary and extractive. Using aggregate tax returns data, our quantitative analysis finds evidence of systematic and increasing income underreporting both by unincorporated and incorporated businesses. This vicious circle of non-cooperation and mutual distrust explains why governments got trapped into a persistent low tax capacity equilibrium that still casts a shadow on the Greek economy.

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来源期刊
CiteScore
1.20
自引率
30.00%
发文量
37
期刊介绍: Enterprise & Society offers a forum for research on the historical relations between businesses and their larger political, cultural, institutional, social, and economic contexts. The journal aims to be truly international in scope. Studies focused on individual firms and industries and grounded in a broad historical framework are welcome, as are innovative applications of economic or management theories to business and its context.
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