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The making of the Greek fiscal state, 1833-1939

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  • Koutentakis, Franciscos

Abstract

The paper studies the historical process of fiscal state-building in 19th and early 20th century Greece. A new public finance dataset, compiled from primary sources, is combined with international databases in a graphical network analysis revealing dynamic interactions between economic (tax revenue, debt payments and GDP per capita) and institutional variables (army and representation). The emphasis is on two particular results closely related to the fiscal capacity literature: The first is that war preparation, captured by the size of the army, had a positive effect on tax revenue. The second is that representation, measured by legislative constraints to executive, was detrimental for tax revenue.

Suggested Citation

  • Koutentakis, Franciscos, 2025. "The making of the Greek fiscal state, 1833-1939," Journal of Comparative Economics, Elsevier, vol. 53(1), pages 243-271.
    • Handle: RePEc:eee:jcecon:v:53:y:2025:i:1:p:243-271
    DOI: 10.1016/j.jce.2025.01.001
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    Keywords

    Default; Fiscal capacity; Graphical network; Greece; Ottoman empire; Representation; Taxation; warfare;
    All these keywords.

    JEL classification:

    • H10 - Public Economics - - Structure and Scope of Government - - - General
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H56 - Public Economics - - National Government Expenditures and Related Policies - - - National Security and War
    • O23 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - Fiscal and Monetary Policy in Development
    • N40 - Economic History - - Government, War, Law, International Relations, and Regulation - - - General, International, or Comparative

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