In a recent publication, Yiorgos Ioannidis, a researcher at the Labour Institute of the Greek Confederation of Labour (INE-GSEE) discusses crucial aspects of the Greek taxation system: The period 1995 - 2008 is one of fundamental transformation in the Greek economy.

In that sense, we would expect an equally drastic change to have taken place in the structure of the taxation system. However, no such change came about. The explanation for this seeming paradox should be sought in the peculiar distributive (as opposed to redistributive) character of the Greek taxation system. 

Ioannidis provides evidence for this phenomenon from a political economy perspective. He examines the general trends of taxation in Greece during this period 1995–2008 and the structure of personal income taxation. He also delineates the basic features of the reform in income taxation and land taxation effected by the then governments; lastly, he provides some critical commentary on the data as well as an interpretive context for the peculiar features of the Greek taxation system.

Yiorgos Ioannidis, Southeast European and Black Sea Studies, 2015: "The political economy of the distributional character of the Greek taxation system (1995–2008)"