Memorandum to the Minister of Finance Mr. Nikos Christodoulakis regarding the tax equality of men and women.

Dear Mr. Minister,

With this letter, I would like to raise an issue that I consider of the utmost importance for the tax equality of Greek citizens, both female and male taxpayers.

As you know, the new Family Law, which has been in effect since 1983, clearly states that both spouses share the burdens of marriage equally, abolishing male supremacy within marriage. Unfortunately, this important achievement continues to be violated, even today, after two decades, to the detriment of female taxpayers. Specifically, Greek female taxpayers, from the moment they marry, are not treated as independent economic entities by the Greek state, but as the weaker party in a two-member unit, their marriage, represented, in interactions and dealings with the outside world, by their husbands. Even more troubling, I believe, is the fact that married Greek women, even if they have higher incomes than their husbands, can in no way change the position assigned to them by the standardized forms of tax declarations, which only provide for two categories of taxpayers: the liable person and the wife.

This reality can, in many cases, have very detrimental consequences. These cases can be categorized into two groups:

1. Cases in which the financial interests of women and their families are harmed: According to the current tax legislation, the husband is designated as responsible for the income of minor children, the tax relief for minor children applies only to the husband’s tax, and the tax refund is issued in a check bearing the husband’s name, even if part or all of the refunded amount comes from the wife’s income. In this way, the husband-father can benefit from the productive activity of his wife, while she cannot control the income derived from her own work. It is evident that, especially in cases where a marriage is in crisis, and there may no longer be joint financial management or cohabitation between the spouses, the injustice done to the woman, with the blessing of the state, is flagrant. This woman has no access to her husband’s tax file (while he fully controls hers), cannot collect the tax refund that belongs to her, and does not benefit from the tax reliefs provided for children (whom she usually raises).

2. Reasons of dignity and symbolismThe current tax system downgrades women taxpayers from independent economic entities to dependents, under the guardianship of their husbands, second-class citizens. The symbolism of this reality is very dangerous, as it establishes in the minds of citizens logic and practices that are inconsistent with the spirit of gender equality, as provided for in the Constitution of Greece. No matter how many official efforts are made for the active participation of women in public life, for balanced representation in decision-making centers, for the promotion of female entrepreneurship, and for the harmonization of family and professional obligations, all of these will become hollow words, as the very state will bypass these women and appoint a man as responsible for managing their transactions. The consequences of this reality for the position of women in our society are multiplying, effectively nullifying any positive step toward achieving gender equality.

It should be noted here that this discrimination against women continues at a time when the discussion on the integration of gender equality into all policies (gender mainstreaming) has become a priority for the European Union and the Greek Presidency. Specifically, in the European Commission’s Annual Report on Equal Opportunities for Women and Men in the European Union for the year 2002, special emphasis is placed on this goal, and the specific steps taken in the past year to achieve it are mentioned. Furthermore, the European Commission is preparing a proposal for a directive (which is expected to be submitted in June) based on Article 13 of the Treaty, addressing discrimination based on gender outside the workplace. Indirect discrimination, including tax discrimination, falls under this category. Therefore, at a time when such significant progress is being made at the European level, and when a conflict between national and community legislation is expected, it is unjust that the basic rights of female taxpayers have not been ensured in Greece.

I believe it is evident from the above that the existing tax legislation blatantly violates both the Family Law and the Constitution itself (Articles 4 and 116).

Given the above, I would like to request that you take all the necessary steps in the tax legislation as soon as possible in order to eliminate any discrimination based on gender, so that the woman (married, divorced, or widowed) taxpayer is treated as an independent entity and not as dependent on her husband.

With deep respect

Anna Karamanou