Intermediate 
The Greek island of Agios Efstratios is so remote, so forgotten by the banks, the government and most of the modern world that there isnt a single ATM or credit-card machine on the island. Before the economic crisis in Greece, residents of this tranquil island in the northern Aegean managed quite well. They did their banking at the post of ce and the few dozen rooms to rent were fully booked every summer with people who had heard  by word of mouth  of its spectacular empty beaches, clear seas and fresh seafood.
But, because the island still uses only cash, the closure of the Greek banks has been devastating. Residents have to make nine-hour round trips to the nearest big island to get cash and Greek visitors say they cant get hold of enough money to come. Tourist numbers have reduced by 80% this year, said Mayor Maria Kakali, in an of ce in the village where she grew up, with a population of around 200 people. Even people born here and living in Athens, who have their own places on the island, arent coming.
Kakali has badgered the government and a major Greek bank into promising an ATM within weeks but she still feels it may be too late for this season on an island where tourism is the main source of income: We have almost no reservations in August, when usually we have people calling us up asking to  nd a room and we cant help them. A hard winter ahead may be slightly improved because 50 workers will live and work in the village to expand the harbour. But there is an even bigger crisis ahead because the government has said it will end a tax break for islands.
The tax break was created to help island communities survive the problem of mass emigration. The lower sales tax reduced the costs of living on the islands, where everything had to be imported and it made tourism more affordable. Tourist favourites such as Mykonos fear that losing the tax breaks will make it hard for them to compete with Turkey. But, for Agios Efstratios, it is a far greater problem. If we have to pay a tax of 23%, Im sorry to say it but we will all die on the island, says Kakali.
Food and fuel are already more expensive than on the mainland. Even in summer the island has only three shops, two restaurants and not a single of cial hotel. This is an expensive island. Everything, even milk or bread, has been bought and sold three or four times before it gets to us and everyone has to take a pro t, said Provatas Costas, a 58-year-old  sherman.
For Agios Efstratios and its closest large neighbour, Lemnos, the timing of the crisis is particularly cruel. They were seen as remote for years partly because you could only reach the islands by slow and unreliable ferries. In 2015, the government had  nally given the contract to a new, ef cient company and this has brought many new visitors to explore the islands charms. But, then, the bank controls hit. It started as the best season in 30 years and, in one week, it became the worst, said Atzamis Konstantinos, a travel agent in Lemnos.
Lemnos has dozens of wild beaches, where you can swim and sunbathe virtually alone, a small nightlife scene and many cultural sites. It is the eighth largest island in Greece so it is in line for the  rst round of tax increases in autumn 2015 but it is far less wealthy than many smaller islands. It has just over 3,000 beds for visitors, compared with tens of thousands on an island such as Rhodes. We have been suffering economically in recent years and now we will suffer more, said Lemnos Mayor, Dimitris Marinakis. When there is not enough money, you reduce your consumption and the whole economy gets worse.
If taxes go up, even more young people will leave, warns Mayor Kakali, who has worked to improve education on the island to help keep it an attractive place for families. Because it is one of the smallest islands, Agios Efstratios has until 2017 before the tax rise comes in. Kakali hopes that, because things change very fast in Greek politics, the island might still avoid the tax. If not, though, she plans to travel to Athens to remind the distant government what the tax rise would cost.
The truth is the government doesnt pay much attention to the islands of the north Aegean, she said, so I would take all the kids from our school to the gates of parliament, to tell them: There is still life in these islands.