Tax Policy and Families with Children in Greece: Valuation and Policy Suggestions
Dr. Dimitrios S. Stamoulis

Abstract
Taxation is an important public policies’ tool not only for redistributing wealth but also as a way to reflect what society values and gives priority to. Moreover, in view of the demographic winter hitting Europe, taxation policy is a strong instrument in fighting demographic decline and family poverty. The current situation in Greece is that tax policies lack a family friendliness dimension, and thus they become catalyst rather than impediment to child poverty in Greece, especially when it comes to large / multi-child families. Proposals for family friendly tax policies are provided on the basis of fairness against the financial burden of raising children as well as in view of their contributing to economic and social stability. Four recommendations are proposed for improving the family friendliness of the taxation policy.

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