Bibliography
Total Page:16
File Type:pdf, Size:1020Kb
Bibliography Unpublished Sources a) Interviews Ioannis Photopoulos 10.6.2014 Entrepreneur who requested anonymity no 1 28.7.2014 Ulysses Kyriakopoulos 31.7.2014 Entrepreneur who requested anonymity no 2 8.8.2014 Stelios Argyros 29.8.2014 Retired tax officer who requested anonymity 9.9.2014 Entrepreneur who requested anonymity no 3 11.9.2014 Charalampos Nikolakopoulos 22.7.2015 b) Unpublished theses Florou, Christina, ‘Comparative evaluation of the methods used to determine the aggregate net income of the Greek stock companies’, (unpublished doctoral thesis, Aristotle University of Thessaloniki, 2009), in Greek. Manesiotis, Vasilios, ‘Tax structure change during economic development: the case of Greece’, (unpublished doctoral thesis, Northwestern University, 1985). Tsakas, Christos, ‘Greek Business ahead of the European Challenge: State Strategy and Private Interests from the Association with the EEC to Demo- cratic Transition’ (unpublished doctoral thesis, University of Crete, 2015), in Greek. © The Editor(s) (if applicable) and The Author(s), under exclusive 267 license to Springer Nature Switzerland AG 2021 Z. Pittaki, Exploring the roots of systematic tax avoidance in Greece, Palgrave Studies in Economic History, https://doi.org/10.1007/978-3-030-71979-1 268 BIBLIOGRAPHY Primary Sources CHROTEX Archive ‘The Scopes of the Rearrangements’, probably published in 1955 in I Naftem- poriki ‘Tax Courts’, I Naftemporiki, 28.02.1957, p. 6. ‘The Exports Problem’, O EconomicosTahidromos, 15.04.1965, p. 1. Board of Directors Meeting Minutes (1967–1977) Historical Archives of the Piraeus Bank Group Cultural Foundation Economic Development Financing Organisation Archive, Report of Activities up to December 31, 1961, p. 12. Index of Parliamentary Discussions 1946–1967 Minutes from the Sitting of the Special Committee, 6/26.7.1955, pp. 56–62. Professor Michalis Psalidopoulos Personal Archive Bulletin of the Federation of Greek Industrialists (FGI) (1966–1988) The Hellenic Literary and Historical Archive The guild of hat making craft industries, ‘Memorandum to the Ministries of Commerce and Industry’, 16.03.1966. IZOLA Files, Report of the Board of Governors for 1967 (no page number available). IZOLA Files, Report of the Board of Governors for 1970, p. 6. IZOLA Files, Report of the Board of Governors for 1976, p. 18. The ‘Konstantinos G. Karamanlis’Foundation, Ioannis Mpoutos Archive File 6, ‘Decadence’, IAvgi, 09.01.1966, p. 1. The ‘Konstantinos G. Karamanlis’Foundation, Konstantinos G. Karamanlis Archive Vol. 07, A Period of Ordeal, 1963–1974 (Period B’, 21.4.1967–24.7.1974), pp. 49–50. Vol. 08, The Restoration of Democracy, 1974–1977 (Period A’, 24.7.1974– 3.9.1975), p. 210. Vol 09, The Restoration of Democracy, 1974–1977 (Period B’, 4.9.1975– 21.10.1977), pp. 39–40. The ‘Konstantinos G. Karamanlis’ Foundation, Konstantinos Papakonstantinou Archive File 202A’, Findings of the Economics Committee, 1959–1961, Notes on Tax Evasion, Measures against tax theft, p. 4. File 202A’, Findings of the Economics Committee, 1959–1961, Notes on Tax Evasion, Measures against tax theft, The Special Audit Team for the Imple- mentation of the Tax Code, ‘Note on the measures that should be assumed against tax evasion’, p. 1. File 12A, F01348, ‘The Parliamentary Discussion on the Tax Bill’, I Naftempo- riki, 11.03.1960, p. 6. BIBLIOGRAPHY 269 File 12A, F01348, Spir. Lizardos, ‘Tax Evasion’, I Naftemporiki, 11.03.1960, p. 7. Union of Corporations and Limited Liability Companies Archive Board of Directors Meeting Minutes (1957–1989). Vovolini Archive File 30, Eftaxias Family, sub-file 1, Evidence no. 61, p. 2. ‘Notes – Tax Evasion’, Viomichaniki Epitheorissis, Vol. 20, September 1953, p. 302. Viomichaniki Epitheorissis, Vol. 22, May 1955, p. 18. Viomichaniki Epitheorissis, Vol. 26, 1959, Proceedings of the 2nd Congress of the Chambers of Commerce and Industry of Greece, 20–23.10.1957, pp. 53–54. Viomichaniki Epitheorissis, Vol. 26, 1959, Proceedings of the 2nd Congress of the Chambers of Commerce and Industry of Greece, 20–23.10.1957, pp. 268– 269. Viomichaniki Epitheorissis, Vol. 32, 1965, Proceedings of the 5th Congress of the Chambers of Commerce and Industry of Greece—8th theme of the agenda, 14-17/6 1964, p. 318. Viomichaniki Epitheorissis, Vol. 38, November 1971, 445, p. 11. Newspapers, Magazines and Serial Publications a) Newspapers Dimokratia, Eleftheria, Empros, Imerisia (and new online), I Avgi, I Kathimerini, I Naftemporiki, O Economicos Tahydromos, Makedonia, Rizospastis, Ta Nea, To Vima, To Vima tis Kyriakis (in Greek). A number of contemporary articles was also retrieved from the newspapers I Kathimerini, to Vima, Dimokratia, Capital and Imerisia (in Greek). The Financial Times, The Guardian. b) Magazines and Serial Publications The Accountant, Tax Review, The Bulletin of Tax Legislation, Bulletin of the Chamber of Commerce and Industry of Athens. Documentaries ‘The Time Machine (I Mihani tou Chronou): The Dictatorship’s fascism and spoils’. https://www.youtube.com/watch?v=x0lVB0-Cl8s [accessed 11.2.2014] (aired on NET, subsequently NERIT), in Greek. ‘The trial of the junta’ (aired on NERIT), in Greek. 270 BIBLIOGRAPHY Official Publications Attica and Cyclades Union of Tax Officers, ‘Mockery and Ridicule for the Technical Training Category’, 31.3.2016. Bank of Greece, Bank of Greece Governor’s Annual Report for 1967 (Athens: Bank of Greece, 1968). Bank of Greece, Bank of Greece Governor’s Annual Report for 1968 (Athens: Bank of Greece, 1969). Bank of Greece, Bank of Greece Governor’s Annual Report for 1969 (Athens: Bank of Greece, 1970). Bank of Greece, Bank of Greece Governor’s Annual Report for 1971 (Athens: Bank of Greece, 1972). Bank of Greece, Bank of Greece Governor’s Annual Report for 1980 (Athens: Bank of Greece, 1981). Bank of Greece, Long-term Statistical Series of the Greek Economy (Athens: Bank of Greece, 1992), in Greek. Bank of Greece, Proposals of the Disincentives Committee (Athens: Bank of Greece, 1979). Bank of Greece, Statement made by Governor Xenophon Zolotas at the Annual Meeting of the Bank of Greece, 20 April 1967 (Athens: The Bank of Greece, 1967). European Commission, Helping Firms Grow, European Competitiveness Report 2014, Commission Staff Working Document SWD (2014)277 final. http:// ec.europa.eu/growth/industry/competitiveness/reports/eu-competitiveness- report/index_en.htm [accessed 12.3.2016]. European Commission, Tax Reforms in EU Member States—Tax policy Chal- lenges for Economic Growth and Fiscal Sustainability, Institutional Paper 008, September 2015. http://ec.europa.eu/economy_finance/publications/eeip/ pdf/ip008_en.pdf [accessed 14.10.2016]. Federation of Greek Industrialists, The FGI’s Positions on Economy, Sustainable Development, Labour, the State and Institutions (Athens: Federation of Greek Industrialists, 2017), in Greek. Federation of Greek Industrialists, The Suspended Step of the Stork (Athens: Federation of Greek Industrialists, 2015), in Greek. Federation of Greek Industrialists, The Greek Industry in 1959 (Athens: Federa- tion of Greek Industrialists, 1960), in Greek. Foundation for Industrial and Economic Research, The Taxation of Income in Greece (Athens: Foundation for Industrial and Economic Research, 2018), in Greek. Hellenic Statistical Authority, Concise Statistical Yearbook of Greece, issues 1962, 1982 and 1985–6. Hellenic Statistical Authority, Statistical Yearbook of Greece, issues 1962, 2005 and 2009–10. BIBLIOGRAPHY 271 Hellenic Statistical Authority, Statistical Yearbook of Public Finance, 1966. International Monetary Fund, Annual Report 1959. http://www.imf.org/ext ernal/pubs/ft/ar/archive/pdf/ar1959.pdf [accessed 14.12.2014]. International Monetary Fund, Annual Report 1960. https://www.imf.org/ext ernal/pubs/ft/ar/archive/pdf/ar1960.pdf [accessed 14.12.2014]. International Monetary Fund, Greece, Selected Issues, Country Report No.13/155, June 2013. https://www.imf.org/external/pubs/ft/scr/2013/ cr13155.pdf [accessed 1.11.2015]. International Monetary Fund, Corruption: Costs and Mitigating Strategies,IMF Staff Discussion Note, May 2016. http://www.imf.org/external/pubs/ft/ sdn/2016/sdn1605.pdf [accessed 8.10.2016]. Ministry of Coordination, National Accounts of Greece 1948–1965 (Athens: State Printing Office, 1967), in Greek. Ministry of Finance, Annual Reports for the Execution of the Budget, various issues (1955–1990), in Greek. National Union of Tax Officers, ‘Press Release-We Condemn the Aggravated Assault in DOY Acharnon Against Our Colleague’ 13.2.2018. The State Gazette, Tax Code, issue 1, no. 116, 5.5.1956. Secondary Literature Agapitos, G. I., Income Taxation in Greece (Athens: Centre of Planning and Economic Research, 1986), in Greek. Argyriades, Demetrios, ‘Greek Exit from the Crisis—A Pressing and Much- Needed Public Service Reform’, Social Sciences, 2 (2013), 78–90. Argyriades, Demetrios, ‘Ethics and Governance from a Comprehensive Perspec- tive: How Are We Going to Face the Multiple Challenges of Our Times’, Panteion University of Political and Social Sciences, Centre of Gover- nance and Sustainable Development. http://www.dee.gr/mediaupload/pub lications/20100618_ithiki_kai_diakibernisi.pdf [accessed 7.7.2015], pp. 1–26, in Greek. Artavanis, Nikolaos, Adair Morse and Margarita Tsoutsoura, ‘Measuring Income Tax Evasion Using Bank Credit: Evidence from Greece’. Quarterly Journal of Economics, 2016. Baumol, William J., ‘Entrepreneurship: Productive, Unproductive, and Destruc- tive’, Journal of Political Economy, Vol. 98, 5, 1 (Oct., 1990), pp. 893–921. Baumol, William