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VERGİ HARCAMALARI İLE GELİR EŞİTSİZLİĞİ ARASINDAKİ NEDENSELLİK ÜZERİNE BİR İNCELEME

Year 2020, Volume: 16 Issue: 2, 511 - 524, 31.12.2020

Abstract

Verginin sübjektif karakteristiğe
bürünerek ödeme gücünü daha iyi kavrayabilmesinin aracı olan vergi harcamaları
ile gelir eşitsizliğini azaltmaya yönelik politikaların desteklenebileceği,
gelirin adil dağılımı sürecine katkı sağlanabileceği de beklenmektedir. Bu
çalışmanın amacı, vergi harcamaları ile gelir eşitsizliği arasındaki teorik etkileşimi
referans alarak iki olgunun nedensellik ilişkisi içerisinde olup olmadığını irdelemektir.
Bu kapsamda öncelikle vergi harcamaları ile gelir dağılımı arasındaki ilişki literatürde
yer alan çalışmalar ışığında değerlendirilmiştir. Sonrasında 2007-2017 yılları
arasındaki dönemde farklı gelişmişlik seviyesine sahip 16 ülkenin verileri kullanılarak
değişkenler arasındaki nedensellik dinamik panel veri analizi yöntemleriyle
sınanmıştır. Elde edilen bulgular vergi harcamalarından gelir eşitsizliğine
doğru tek yönlü nedensellik ilişkisi olduğunu göstermektedir. 

References

  • Acemoglu, D., Johnson, S., & Robinson, J. A. (2002). Reversal of fortune: Geography and institutions in the making of the modern world income distribution. The Quarterly Journal of Economics, 117(4), 1231-1294.
  • Acinöroğlu, S. (2009). Genel olarak vergi teşviklerinin ekonomi üzerine etkinliği. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 1(2), 148-165.
  • Afonso, A., Schuknecht, L., & Tanzi, V. (2010). Income distribution determinants and public spending efficiency. The Journal of Economic Inequality, 8(3), 367-389.
  • Ahluwalia, M. S. (1976). Income distribution and development: Some stylized facts. The American Economic Review, 66(2), 128-135.
  • Ahmed, Q. M. (2001). A test of relative efficacy of tax expenditures and direct expenditures: A neo-classical approach. Journal of development Economics, 65(2), 477-489.
  • Avram, S. (2014), The distributional effects of personal income tax expenditure, EUROMOD Working Paper Series.
  • Barrios, S., Figari, F., Gandulliac, L., & Riscado, S. (2016). The fiscal and equity impact of tax expenditures in the EU: evidence from microsimulation modelling. Scientific and Technical Research Reports.
  • Bourguignon, F., Branson, W. H., De Melo, J., & Morrison, C. (1989). Macroeconomic adjustment and income distribution: a macro micro simulation model, OECD Working Paper.
  • Burman, L., Toder, E., Berger, D. Ve Rohaly, J. (2015), Economic and Distributional Effects of Tax Expenditure Limits, Urban Institute and Tax Policy Center.
  • Candan, G. T., & Yurdadoğ, V. (2017). Türkiye'de Maliye Politikası Aracı Olarak Teşvik Politikaları. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (27), 150-173.
  • Chetty, R., & Hendren, N. (2013). The Economic Impacts of Tax Expenditures: Evidence from Spatial Variation across The US. NBER Working Paper.
  • Congress of The Unıted States/Congressıonal Budget Office (2013), The Distribution of Major Tax Expenditures in the Individual Income Tax System.
  • Craig, J., Craig, J., & Allan, W. (2001). Fiscal Transparency, Tax Expenditures, and Budget Processes: An International Perspective. in Proceedings; Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (94, 258-264). National Tax Association.
  • Daly, M. C., Duncan, G. J., Kaplan, G. A., & Lynch, J. W. (1998). Macro‐to‐micro links in the relation between income inequality and mortality. The Milbank Quarterly, 76(3), 315-339.
  • Davie, Bruce F. (1994) Tax Expenditure in the Federal Excise Tax System. National Tax Journal, 47 (1) 39-6.
  • Eissa, N. & Hoynes, H. (2008), Redistribution And Tax Expenditures: The Earned Income Tax Credit, Nber Working Paper Series, Working Paper 14307.
  • Ferhatoğlu, E. (2005). Bir Kamu Harcaması Türü Olarak Vergi Harcaması Ve Türk Kurumlar Vergisi Açısından Değerlendirilmesi. Sosyal Bilimler Dergisi, 6(2).
  • Fuest, C., Niehues, J. & Peichl, A. (2010) The redistributive effects of tax benefit systems in the enlarged EU. Public Finance Review 38(4) 473-500.
  • Granger, C. W. (1969). Investing causal relations by econometric models and cross-spectral methods, Econometrica: Journal of the Econometric Society, 37(3), 424-438.
  • Hungerford, T. L. (2006). Tax Expenditures: Good, Bad, or Ugly?. Tax Notes, 113(4), 325-334.
  • Jones, T.C. (2016), Taxation and Economic Inequality: An Analysis of Income Taxes and their Impact on Various Levels of Income, University of Tennessee Honors Thesis Projects.
  • Kalecki, M. (1938). The determinants of distribution of the national income. Econometrica: Journal of the Econometric Society, 97-112.
  • Levin, A., Lin, C.F. & Chu, C.J., (2002) Unit root tests in panel data: asymptotic and finite sample properties, Journal of Econometrics. 108(1), 1-24.
  • Peseran, M.H. & Smith, R.P. (1995). Estimating long-run relationships from dynamic heterogeneous panels, Journal of Econometrics, 68, 79-113.
  • M.H. Peseran-Y. Shin-R.P. Smith, “Pooled Mean Group Estimation of Dynamic Heterogeneous Panels”, Journal of the American Statistical Association, 1999, 94: 621- 634.
  • McIsaac, S. J., & Wilkinson, R. G. (1997). Income distribution and cause-specific mortality. The European Journal of Public Health, 7(1), 45-53.
  • OECD (2012). Economic Policy Reforms 2012 Going for Growth.
  • Öz, E. (2002). Türk Gelir Vergisindeki Bazı Vergi Harcamalarının Optimal Vergileme İlkeleri Açısından Analizi, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1).
  • Perotti, R. (1992). Income distribution, politics, and growth. The American Economic Review, 82(2), 311-316.
  • Peseran, M. (2004). General Diagnostic Tests for Corss Section Dependence in Panels. IZA Discussion Paper, 1240.
  • Redonda A. & Neubig, T. (2018) Assessing Tax Expenditure Reporting in G20 and OECD Economies. Discussion Note 2018/3.
  • Ross, J., (2018), Tax Expenditures and Inequality in Latin America, International Budget Partnership, Working Paper.
  • Sağbaş, İ. (2013). Vergi Teorisi. Ankara: Kalkan Matbaacılık.
  • Saraç, Ö. (2010). Vergi Harcamaları ve İktisadi Etkileri. Maliye Dergisi, 159, 262-277.
  • Sayar N. (1970). Kamu Maliyesi Cilt:1, Kamu Gider ve Gelirleri Prensipleri. Dördüncü Baskı, İstanbul: Sermet Matbaası.
  • Sunley, E. (2004). Tax Expenditures in the United States: Experience and Practice. Tax Expenditures: Shedding Light on Government Spending through the Tax System. World Bank: Washington DC, 155-72.
  • Surrey, S. S. (1970). Tax incentives as a device for implementing government policy: a comparison with direct government expenditures. Harvard Law Review, 705-738.
  • Tekin, A. & Sökmen Gürçam, Ö. (2016). Vergi harcamaları: seçilmiş bazı oecd ülke uygulamaları. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17 (2).
  • Tekin, A. (2006). Vergi teşvikleri ve ekonomik etkileri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (16).
  • Toder, E.J., Harris, B.H. & Lim, K. (2009), Distributional Effects of Tax Expenditures. Working Paper, Tax Policy Center.
  • Turhan, S. (1993). Vergi Teorisi ve Politikası. İstanbul: Filiz Kitabevi.
  • Weinberg, D.H. (1987), The Distributional Implications of Tax Expenditures and Comprehensive Income Taxation, National Tax Journal, Vol. 40, No. 2 (June, 1987), 237-253.
  • Westerlund, J. (2006). Testing For panel cointegration with multiple structural breaks. Oxford Bulletin of Economics and Statistics, 68, 1, 101- 132.
Year 2020, Volume: 16 Issue: 2, 511 - 524, 31.12.2020

Abstract

References

  • Acemoglu, D., Johnson, S., & Robinson, J. A. (2002). Reversal of fortune: Geography and institutions in the making of the modern world income distribution. The Quarterly Journal of Economics, 117(4), 1231-1294.
  • Acinöroğlu, S. (2009). Genel olarak vergi teşviklerinin ekonomi üzerine etkinliği. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 1(2), 148-165.
  • Afonso, A., Schuknecht, L., & Tanzi, V. (2010). Income distribution determinants and public spending efficiency. The Journal of Economic Inequality, 8(3), 367-389.
  • Ahluwalia, M. S. (1976). Income distribution and development: Some stylized facts. The American Economic Review, 66(2), 128-135.
  • Ahmed, Q. M. (2001). A test of relative efficacy of tax expenditures and direct expenditures: A neo-classical approach. Journal of development Economics, 65(2), 477-489.
  • Avram, S. (2014), The distributional effects of personal income tax expenditure, EUROMOD Working Paper Series.
  • Barrios, S., Figari, F., Gandulliac, L., & Riscado, S. (2016). The fiscal and equity impact of tax expenditures in the EU: evidence from microsimulation modelling. Scientific and Technical Research Reports.
  • Bourguignon, F., Branson, W. H., De Melo, J., & Morrison, C. (1989). Macroeconomic adjustment and income distribution: a macro micro simulation model, OECD Working Paper.
  • Burman, L., Toder, E., Berger, D. Ve Rohaly, J. (2015), Economic and Distributional Effects of Tax Expenditure Limits, Urban Institute and Tax Policy Center.
  • Candan, G. T., & Yurdadoğ, V. (2017). Türkiye'de Maliye Politikası Aracı Olarak Teşvik Politikaları. Pamukkale Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, (27), 150-173.
  • Chetty, R., & Hendren, N. (2013). The Economic Impacts of Tax Expenditures: Evidence from Spatial Variation across The US. NBER Working Paper.
  • Congress of The Unıted States/Congressıonal Budget Office (2013), The Distribution of Major Tax Expenditures in the Individual Income Tax System.
  • Craig, J., Craig, J., & Allan, W. (2001). Fiscal Transparency, Tax Expenditures, and Budget Processes: An International Perspective. in Proceedings; Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association (94, 258-264). National Tax Association.
  • Daly, M. C., Duncan, G. J., Kaplan, G. A., & Lynch, J. W. (1998). Macro‐to‐micro links in the relation between income inequality and mortality. The Milbank Quarterly, 76(3), 315-339.
  • Davie, Bruce F. (1994) Tax Expenditure in the Federal Excise Tax System. National Tax Journal, 47 (1) 39-6.
  • Eissa, N. & Hoynes, H. (2008), Redistribution And Tax Expenditures: The Earned Income Tax Credit, Nber Working Paper Series, Working Paper 14307.
  • Ferhatoğlu, E. (2005). Bir Kamu Harcaması Türü Olarak Vergi Harcaması Ve Türk Kurumlar Vergisi Açısından Değerlendirilmesi. Sosyal Bilimler Dergisi, 6(2).
  • Fuest, C., Niehues, J. & Peichl, A. (2010) The redistributive effects of tax benefit systems in the enlarged EU. Public Finance Review 38(4) 473-500.
  • Granger, C. W. (1969). Investing causal relations by econometric models and cross-spectral methods, Econometrica: Journal of the Econometric Society, 37(3), 424-438.
  • Hungerford, T. L. (2006). Tax Expenditures: Good, Bad, or Ugly?. Tax Notes, 113(4), 325-334.
  • Jones, T.C. (2016), Taxation and Economic Inequality: An Analysis of Income Taxes and their Impact on Various Levels of Income, University of Tennessee Honors Thesis Projects.
  • Kalecki, M. (1938). The determinants of distribution of the national income. Econometrica: Journal of the Econometric Society, 97-112.
  • Levin, A., Lin, C.F. & Chu, C.J., (2002) Unit root tests in panel data: asymptotic and finite sample properties, Journal of Econometrics. 108(1), 1-24.
  • Peseran, M.H. & Smith, R.P. (1995). Estimating long-run relationships from dynamic heterogeneous panels, Journal of Econometrics, 68, 79-113.
  • M.H. Peseran-Y. Shin-R.P. Smith, “Pooled Mean Group Estimation of Dynamic Heterogeneous Panels”, Journal of the American Statistical Association, 1999, 94: 621- 634.
  • McIsaac, S. J., & Wilkinson, R. G. (1997). Income distribution and cause-specific mortality. The European Journal of Public Health, 7(1), 45-53.
  • OECD (2012). Economic Policy Reforms 2012 Going for Growth.
  • Öz, E. (2002). Türk Gelir Vergisindeki Bazı Vergi Harcamalarının Optimal Vergileme İlkeleri Açısından Analizi, Dokuz Eylül Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1).
  • Perotti, R. (1992). Income distribution, politics, and growth. The American Economic Review, 82(2), 311-316.
  • Peseran, M. (2004). General Diagnostic Tests for Corss Section Dependence in Panels. IZA Discussion Paper, 1240.
  • Redonda A. & Neubig, T. (2018) Assessing Tax Expenditure Reporting in G20 and OECD Economies. Discussion Note 2018/3.
  • Ross, J., (2018), Tax Expenditures and Inequality in Latin America, International Budget Partnership, Working Paper.
  • Sağbaş, İ. (2013). Vergi Teorisi. Ankara: Kalkan Matbaacılık.
  • Saraç, Ö. (2010). Vergi Harcamaları ve İktisadi Etkileri. Maliye Dergisi, 159, 262-277.
  • Sayar N. (1970). Kamu Maliyesi Cilt:1, Kamu Gider ve Gelirleri Prensipleri. Dördüncü Baskı, İstanbul: Sermet Matbaası.
  • Sunley, E. (2004). Tax Expenditures in the United States: Experience and Practice. Tax Expenditures: Shedding Light on Government Spending through the Tax System. World Bank: Washington DC, 155-72.
  • Surrey, S. S. (1970). Tax incentives as a device for implementing government policy: a comparison with direct government expenditures. Harvard Law Review, 705-738.
  • Tekin, A. & Sökmen Gürçam, Ö. (2016). Vergi harcamaları: seçilmiş bazı oecd ülke uygulamaları. Afyon Kocatepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17 (2).
  • Tekin, A. (2006). Vergi teşvikleri ve ekonomik etkileri. Dumlupınar Üniversitesi Sosyal Bilimler Dergisi, (16).
  • Toder, E.J., Harris, B.H. & Lim, K. (2009), Distributional Effects of Tax Expenditures. Working Paper, Tax Policy Center.
  • Turhan, S. (1993). Vergi Teorisi ve Politikası. İstanbul: Filiz Kitabevi.
  • Weinberg, D.H. (1987), The Distributional Implications of Tax Expenditures and Comprehensive Income Taxation, National Tax Journal, Vol. 40, No. 2 (June, 1987), 237-253.
  • Westerlund, J. (2006). Testing For panel cointegration with multiple structural breaks. Oxford Bulletin of Economics and Statistics, 68, 1, 101- 132.
There are 43 citations in total.

Details

Primary Language Turkish
Subjects Economics
Journal Section Articles
Authors

Merve Kurt 0000-0002-3903-5505

Ferdi Çelikay 0000-0002-1922-4034

Publication Date December 31, 2020
Acceptance Date May 4, 2020
Published in Issue Year 2020 Volume: 16 Issue: 2

Cite

APA Kurt, M., & Çelikay, F. (2020). VERGİ HARCAMALARI İLE GELİR EŞİTSİZLİĞİ ARASINDAKİ NEDENSELLİK ÜZERİNE BİR İNCELEME. Ekonomik Ve Sosyal Araştırmalar Dergisi, 16(2), 511-524.

İletişim Adresi: Bolu Abant İzzet Baysal Üniversitesi İktisadi ve İdari Bilimler Fakültesi Ekonomik ve Sosyal Araştırmalar Dergisi 14030 Gölköy-BOLU

Tel: 0 374 254 10 00 / 14 86 Faks: 0 374 253 45 21 E-posta: iibfdergi@ibu.edu.tr

ISSN (Basılı) : 1306-2174 ISSN (Elektronik) : 1306-3553