Tax and Taxation in State Formation

This book analyses the role of taxation in the formation of the modern Greek state between 1833 and 1939. Drawing on extensive archival data, parliamentary records, and fiscal legislation, it explores how public revenues shaped the political, economic, and territorial development of Greece. The study examines the fiscal consequences of national border changes, the evolution of taxpayer categories, and the emergence of fiscal space as a concept in state-building.

Combining economic sociology, public finance history, and political economy, the book introduces a novel framework for understanding how taxation reflects and influences state sovereignty, citizen compliance, and administrative capacity. The book analyses substantial quantitative data and utilizes applied forecasting models to assess the impact of territorial annexations on revenue expectations. This work will appeal to scholars and students in economic history, fiscal sociology, public policy, and political science, as well as professionals involved in government planning and international development. 

Virginia-Anastasia Fournari is a researcher at the Department of Economics, University of Thessaly. She specializes in economic history, economic sociology, public finance history, and the evolution of economic ideas. She holds a PhD from Panteion University and her academic background includes postgraduate studies in sociology, international political economy, and applied statistics. She has held visiting fellowships at the American Institute for Economic Research (USA) and the Vinson Center at the University of Buckingham (UK). Her research explores the intersections of taxation, state formation, and banking history, with a particular focus on Greece’s fiscal development in the 19th and 20th centuries.