Author/Authors
ÜNLÜKAPLAN, İlter Çukurova Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - Maliye Bölümü, Turkey , ARISOY, İbrahim Çukurova Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İktisat Bölümü, Turkey
Title Of Article
Computing Effective Tax Rates for Turkish Economy
شماره ركورد
44266
Abstract
This study aims at computing effective tax rates on consumption, household income, labour income and capital income for Turkish economy from the viewpoints of the methods powered by Mendoza et al (1994) and Carey and Rabesona (2002) using national income accounts and tax revenue statistics for the 1980 – 2006 period.The computation results performed both with Mendoza - Razin - Tesar and Carey - Rabesona methods, where social security contributions are deductible and non – deductible indicate the tendency to increase in the tax burden on the consumption and decrease in the tax burden on the household income as a result of the significant change in the tax burden from direct to indirect taxation in Turkish economy. Moreover, the results of the study suggest the existence of the tendency to increase in the effective tax rates on both labour income and capital income also by implying effective tax rate on labour income remains higher than effective tax rate on capital income.
From Page
15
NaturalLanguageKeyword
Effective tax rates , Mendoza – Razin , Tesar method , Carey , Rabesona method
JournalTitle
Ege Academic Review (EAR)
To Page
24
JournalTitle
Ege Academic Review (EAR)
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