IDEAS home Printed from https://ideas.repec.org/a/pal/marecl/v10y2008i1p185-207.html
   My bibliography  Save this article

EU Shipping Taxation: The Comparative Position of Greek Shipping

Author

Listed:
  • Peter Marlow

    (Cardiff Business School, Cardiff University, Cardiff UK. E-mails: Marlow@cardiff.ac.uk, MitroussiK@cardiff.ac.uk)

  • Kyriaki Mitroussi

    (Cardiff Business School, Cardiff University, Cardiff UK. E-mails: Marlow@cardiff.ac.uk, MitroussiK@cardiff.ac.uk)

Abstract

The critical role shipping taxation has played in the structure and evolution of the shipping business over the last century can easily be recognised. Whether connected with the actual initiation of the open registries scheme or as a means to improve competitiveness of traditional flags, shipping taxation attracts the attention of shipping practitioners and policy makers and constitutes an always topical focus of study. Recent years have particularly seen the rise and growth of tonnage tax system as no longer merely an inventive tax format but as a global standard of shipping taxation, which is in operation for 70% of the global ocean-going fleet. An examination of the European Union (EU) shipping taxation policy exhibits particular interest not only due to the fact that a number of significant traditional ship-owning nations are part of the EU – for example, Greece and the UK – but also due to the presence of fairly recently joined countries with a substantial role in international shipping as popular open registries – for example, Cyprus and Malta. The aim of this paper is to investigate the shipping taxation policy of the EU by concentrating on the forms this takes in selected European countries and to examine critically the comparative position of Greek shipping in this context. Maritime Economics & Logistics (2008) 10, 185–207. doi:10.1057/palgrave.mel.9100198

Suggested Citation

  • Peter Marlow & Kyriaki Mitroussi, 2008. "EU Shipping Taxation: The Comparative Position of Greek Shipping," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 10(1-2), pages 185-207, March.
    • Handle: RePEc:pal:marecl:v:10:y:2008:i:1:p:185-207
    as

    Download full text from publisher

    File URL: http://www.palgrave-journals.com/mel/journal/v10/n1/pdf/9100198a.pdf
    File Function: Link to full text PDF
    Download Restriction: Access to full text is restricted to subscribers.
    File URL: http://www.palgrave-journals.com/mel/journal/v10/n1/full/9100198a.html
    File Function: Link to full text HTML
    Download Restriction: Access to full text is restricted to subscribers.
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Anna, Merika & Anna, Triantafyllou & George, Zombanakis, 2019. "Wage and tax competitiveness: The case of Hellenic shipping," Transportation Research Part A: Policy and Practice, Elsevier, vol. 119(C), pages 255-270.
    2. Stelios Panagiotou & Helen Thanopoulou, 2019. "Tonnage tax revisited: the case of Greece during a shipping crisis and an economic crisis period," Working Papers 266, Bank of Greece.
    3. Olaf M. Merk, 2020. "Quantifying tax subsidies to shipping," Maritime Economics & Logistics, Palgrave Macmillan;International Association of Maritime Economists (IAME), vol. 22(4), pages 517-535, December.
    4. Mitroussi, Kyriaki & Arghyrou, Michael G., 2016. "Institutional performance and ship registration," Transportation Research Part E: Logistics and Transportation Review, Elsevier, vol. 85(C), pages 90-106.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:pal:marecl:v:10:y:2008:i:1:p:185-207. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.palgrave-journals.com/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.