Araştırma Makalesi
The Relationship Between Tax Revenues and Economic Growth: A Panel Data Analysis on the OECD Countries
Öz
The relationship between tax revenues and economic growth is treated as an important issue in the economic
literature. This paper examines the fact of the relationship between tax revenues and economic growth. Taxes
and its fiscal, economic and social goalsaffect all economic variables direct and indirect.Taxes are an important
incentive policy tool in fiscal discipline and affect investment and saving decisions.The quality and depth of
the correlation between economic growth and tax revenues are formed depending on certain variables. Some
of the most important are the following; the types of taxes, tax rates and cyclical fluctuations. In this study;
after a theoretical framework is constructed regarding the relationship between tax revenues and economic
growth, it will be examined the short and long time relationship and effects of direct and indirect taxes in the
light of the obtained data from 11 OECD countries for 1980-2014 period. It will be examined the correlation
between economic growth and tax revenues with a panel data analysis on the 11 OECD countries. The results
of the analysis suggest the existence of negative relationship between direct taxes revenues and economic
growth in the long term. One unit increase in direct taxes, income level give rise to a decrease 0:13 units in the
long term. In the short term, the results of the analysis suggest the existence of negative relationship between
total taxes, direct taxes, indirect taxes and economic growth. A unit increase in total tax revenue gives rise to
the level of 0.17 unit decrease, a unit increase in direct and indirect taxes revenue gives rise respectively to the
level of 0.02 and 0.008 unit decreases in the short time
Anahtar Kelimeler
Direct and ındirect tax revenues economic growth panel data analysis
Kaynakça
- Adkisson, R.V. ve Mohammed, M. (2014), “Tax Structureand State Economic Growth Duringthe Great Recession”, TheSocialScienceJournal, 51, 79-89. Akdoğan, A. (2011), KamuMaliyesi, 14. Baskı, Ankara: GaziKitabevi. Arnold, J. (2008), “Do Tax Structures Affect Aggregate Economic Growth? EmpiricalEvidenceFrom RTV RDSIZV RDLIV RDLIV RGSYH -0,171 -0,022 -0,008 0,020 (0,000) (0,092) (0,026) (0,030) *parantez içindeki değerler P olasılık değerlerini göstermektedir. Tablo 5. Kısa Dönem İlişkisi* Sayfa | 63 AKSARAY ÜNİVERSİTESİ İİBF DERGİSİ | Mayıs 2017 - Cilt 9 - Sayı 2 A Panel of OECD Countries” EconomicsDepartment WorkingPapers No. 643 ECO/WKP(2008) 51, 1-28. Arnold, J.,Brys, B., Heady, C., Johansson, A., Schwellnus, C. veVartia, L. (2011), “Tax Policyfor Economic Recoveryand Growth”, The Economic Journal, Vol.121, Issue 550, 59-80. Atems, B. (2015), “Another Lookat Tax Policyand State Economic Growth: TheLong-Run and Short- Run Of İt”, EconomicsLetters,Vol.127, 64-67. Bakkal, U. (2013), Vergiye Uyum Çerçevesinde Karmaşık Vergi Sistemleri Teorik Bir Analiz, İstanbul: Filiz- Kitabevi Barro, R.J. ve Martin, X.S.(2004), EconomicGrowth, Second Edition, England: The MIT Press. Bhattarai, K. (2010), “Taxes, PublicSpendingandEconomicGrowth in OECD Countries”, Problemsand- Perspectives in Management 8(1), 11-30. Bovenberga, A.L. ve Van, E.C. (1997), “Progressive- Taxes, Equity, and Human Capital AccumulationIn An Endogenous Growth Model With OverlappingGenerations”, Journal of PublicEconomics,Vol.64, 153-179. Browning, E.K. ve Browning, J.M. (1983), Public Finance and The Price System, New York: Macmillan Publishing Inc. Buchanan J.M. ve Flowers M.R. (1987), ThePublic Finance, USA: IrwinHomewoodillinois. Chang,W., Lee, K., Chang, J.(2011), “Long-Run Growthand Welfare Effects of Tax Reform”, Pacific EconomicReview, 16: 4, 520–536. Connolly, S ve Munro, A. (1999), Economics of the- PublicSector, England:RedwoodBooks. Credddy, J. veGemmell, N. (1984), “IncomeRedistribution Through Taxesand Transfer in Britain”, ScottishJournal of Political Economy, 31, 44-59. Creddy, J. veGemmell, N. (1982), “The Built-in Flexibility of ProgressiveIncomeTaxes: A Simple Model”, Public Finance, 37, 362-371. Creddy, J. veGemmell, N. (1985), “The Indexation of Taxesand Transfers in Britain”, Manchester School, 55, 364-384. Çalışkan, Z. (2009), “OECD Ülkelerinde Sağlık Harcamaları: Panel Veri Analizi”,Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Sayı: 34, 117- 137. De Wet, A.H.,Schoeman, N.J. ve Koch, S.F. (2005), “The South AfricanTaxMixandEconomicGrowth”, South AfricanJournal of Economicand Management Sciences, 8 (2), 201-210. Durman, T. ve Güney, M. (2014), “Yolsuzluğun Refah Düzeyi Üzerine Etkisi: Panel Veri Analizi”. Süleyman Demirel Üniversitesi İkt. ve İdr. Bil. Fak. Dergisi, Cilt: 19, Sayı: 3, 253-266. Durkaya, M.ve Ceylan, S. (2006),“VergiGelirlerive- EkonomikBüyüme”, MaliyeDergisi,Sayı 150, 79-89. Easterly, W. veRebelo, S. (1993), “FiscalPolicyandEconomicGrowth: An EmpiricalInvestigation”, Journal of MonetaryEconomics, 32, 417-458. Edizdoğan, N. ve Çelikkaya, A. (2012), Vergilerin Ekonomik Analizi, Bursa: Dora Yayınları Engen, E.M. veSkinner, J.(1996), “TaxationandEconomicGrowth”, NBER WorkingPaper, No 5826, 1-47. Engen, E.M.ve Skinner, J. (1992), “Fiscal Policyand Economic Growth”, NBER WorkingPaper, No: 4223, 1-53. http://www.nber.org/papers/w4223.pdf (17.05.2016) Ferretti,G.M.M. veRoubini, N.(1998), “GrowthEffects of IncomeandConsumptionTaxes”, Journal of Money, Credit, andBanking, Vol.30, No.4. 721-744. Furceri, D. veKarras, G. (2008), “Tax Changesand Economic Growth: Empirical Evidence for a Panel of OECD Countries”, OECD, ECB Public Finance Workshop Frankfurt, 1-29.http://www.ecb.europa. eu/events/pdf/conferences/ws_pubfinance/presentation_ Furceri.pdf?d3ee6c873eae4c731be1e699e- 1704fa7(03.05.2016) Gale, W.G. Krupkin, A.veRueben,K.(2015), “TheRelationshipBetweenTaxesAndGrowth At TheState Level: New Evidence”,NationalTaxJournal, Vol.68 (4), 919-942. Sayfa | 64 DEMİR, SEVER / Vergi Gelirleri Ekonomik Büyüme İlişkisi: OECD Ülkelerine İlişkin Panel Veri Analizi Gale, W.G. ve Samwick, A.(2014), A. Effects of IncomeTaxChanges on EconomicGrowth, TheBrookingsInstitutionEconomicStudies. Gandhi, Ved P. vd.(1987), Supply-Side TaxPolicyIts- RelevancetoDevelopingCountries.International MonetaryFund, Washington. Gemmell, N.,Kneller, R. veSanz, I. (2014), “TheGrowthEffects of TaxRates in the OECD”, CanadianJournal of Economics, Vol.47, No.4, 1217-1255. Gordon, R. ve Li, W. (2009), “TaxStructures in DevelopingCountries: ManyPuzzles and a PossibleExplanation”, Journal of PublicEconomics,Vol.93, 855-866. Gülmez, A. ve Yardımcıoğlu, F. (2012), “OECD Ülkelerinde Ar-Ge Harcamaları ve Ekonomik Büyüme İlişkisi: Panel Eşbütünleşme ve Panel Nedensellik Analizi (1990-2010),Maliye Dergisi, Sayı: 163, 335-353. Gündüz, H. İ. (2014), “ÇevreKirliliği İle GelirArasındakiİlişkininİncelenmesi: Panel EşbütünleşmeAnaliziveHataDüzeltmeModeli” Marmara Ünv. İİBF Dergisi, Cilt: 36, Sayı: 1, 409-423. Helms, L.J. (1985), “TheEffect of StateandLocalTaxesandEconomicGrowth: A Time Series-Cross SectionApproach”, TheReview of EconomicsandStatistics, Vol.67, Issue 4, 574-582. Hyman, D.N. (1999), Public Finance A Contemporary Application of TheorytoPolicy, New York: TheDrydenPress. Johansson, A.,Heady, C., Arnold, J., Brys, B., Vartia, L. (2008),“TaxandEconomicGrowth”, EconomicsDepartmentWorkingPaper No.620, ECO/WKP 28, 2-85. Kirmanoğlu, H. (2009), KamuEkonomisiAnalizi, İstanbul: Beta Yayınları. Koch, S.F.,Schoeman, N.J. veTonder, J.J. (2005). “EconomicGrowthandtheStructure of Taxes in South Africa: 1960 to 2002.”,South AfricanJournalEconomics, 73(2), 190-210. Laffer, A.B. ( 1981), Supply-Side Economics, Financial AnalystsJournal, September-October. Lee, Y.ve Gordon, R.H. (2005), “Tax Structureand Economic Growth”, Journal of PublicEconomics, 89, 1027-1043. Lucas, R.E. (1988), “On TheMechanics of Economic Development”, Journal of MonetaryEconomics,22, 3-42. Lucas, R.E. (1990), “Supply-Side Economics: An Analytical Review”, Oxford Economic Papers, New Series, Vol. 42, No. 2, 293-316. Mangır, F.ve Ertuğrul, H.M.(2012), “VergiYüküve- EkonomikBüyümeİlişkisi: 1988-2011 TürkiyeÖrneği” MaliyeDergisi,Sayı 162, 256-265. Marsden, K. (1983), “Links BetweenTaxesandEconomicGrowth: SomeEmpiricalEvidence”, World Bank StaffWorking Paper, No:605, 1-52. McBride,W. (2012), “What Is the Evidence on Taxesand Growth?, Tax FoundationSpecial Report,No. 207. Meric, I.,Sprotzer, I.B. veMeric, G. (2013),“How LowerCorporateTaxRatesWouldSpurEconomicGrowthandReduceUnemployment”, Journal of Taxation of Investments, Vol.31,Number 01 (8), 45-52. Miller, S.ve Russek, F. (1997), “FiscalStructuresandEconomicGrowth: International EvidenceLevel”, EconomicInquiry, 35(3), 603-613. 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Yıl 2017,
Cilt: 9 Sayı: 2, 51 - 66, 30.04.2017
Öz
Bu çalışmada vergi gelirleri ile ekonomik büyüme arasındaki ilişkinin niteliği incelenmektedir. Vergiler mali,
ekonomik ve sosyal amaçlarıyla ekonomik değişkenlerin tümü üzerinde doğrudan ve türev etkilere sahiptir.
Vergiler bir yandan tasarruf ve yatırım kararları üzerindeki etkileri, diğer yandan teşvik politikasının bir aracı
olarak, ekonomik büyüme üzerinde doğrudan belirleyici olmaktadır. Çalışmanın analiz kısmında ekonomik
büyüme, vergi gelirleri ilişkisi 1980-2014 yılları arası 11 OECD ülke pratiğinde panel veri analizi yöntemiyle
incelenmektedir. Kullanılan değişkenler reel gayri safi yurtiçi hâsıla, reel toplam vergi gelirleri, reel dolaysız
vergiler ve reel dolaylı vergilerdir. Uzun dönem ilişkisine göre dolaysız vergilerde bir birimlik bir artış gelir
seviyesinde 0,13 birimlik azalış meydana getirirken, kısa dönemde toplam vergiler, dolaysız vergiler ve dolaylı
vergilerin gelir düzeyini negatif etkiledikleri sonucu elde edilmiştir. Kısa dönemde toplam vergilerde bir
birimlik artış gelir seviyesinde 0,17 birimlik azalışa sebebiyet vermektedir. Bunun yanında dolaysız ve dolaylı
vergilerde bir birimlik artış gelir düzeyinde sırasıyla 0,02 ve 0,008 birimlik düşme meydana getirmektedir.
Anahtar Kelimeler
Dolaylı ve dolaysız vergi gelirleri ekonomik büyüme panel veri analizi
Kaynakça
- Adkisson, R.V. ve Mohammed, M. (2014), “Tax Structureand State Economic Growth Duringthe Great Recession”, TheSocialScienceJournal, 51, 79-89. Akdoğan, A. (2011), KamuMaliyesi, 14. Baskı, Ankara: GaziKitabevi. Arnold, J. (2008), “Do Tax Structures Affect Aggregate Economic Growth? EmpiricalEvidenceFrom RTV RDSIZV RDLIV RDLIV RGSYH -0,171 -0,022 -0,008 0,020 (0,000) (0,092) (0,026) (0,030) *parantez içindeki değerler P olasılık değerlerini göstermektedir. Tablo 5. Kısa Dönem İlişkisi* Sayfa | 63 AKSARAY ÜNİVERSİTESİ İİBF DERGİSİ | Mayıs 2017 - Cilt 9 - Sayı 2 A Panel of OECD Countries” EconomicsDepartment WorkingPapers No. 643 ECO/WKP(2008) 51, 1-28. Arnold, J.,Brys, B., Heady, C., Johansson, A., Schwellnus, C. veVartia, L. (2011), “Tax Policyfor Economic Recoveryand Growth”, The Economic Journal, Vol.121, Issue 550, 59-80. Atems, B. (2015), “Another Lookat Tax Policyand State Economic Growth: TheLong-Run and Short- Run Of İt”, EconomicsLetters,Vol.127, 64-67. Bakkal, U. (2013), Vergiye Uyum Çerçevesinde Karmaşık Vergi Sistemleri Teorik Bir Analiz, İstanbul: Filiz- Kitabevi Barro, R.J. ve Martin, X.S.(2004), EconomicGrowth, Second Edition, England: The MIT Press. Bhattarai, K. (2010), “Taxes, PublicSpendingandEconomicGrowth in OECD Countries”, Problemsand- Perspectives in Management 8(1), 11-30. Bovenberga, A.L. ve Van, E.C. (1997), “Progressive- Taxes, Equity, and Human Capital AccumulationIn An Endogenous Growth Model With OverlappingGenerations”, Journal of PublicEconomics,Vol.64, 153-179. Browning, E.K. ve Browning, J.M. (1983), Public Finance and The Price System, New York: Macmillan Publishing Inc. Buchanan J.M. ve Flowers M.R. (1987), ThePublic Finance, USA: IrwinHomewoodillinois. Chang,W., Lee, K., Chang, J.(2011), “Long-Run Growthand Welfare Effects of Tax Reform”, Pacific EconomicReview, 16: 4, 520–536. Connolly, S ve Munro, A. (1999), Economics of the- PublicSector, England:RedwoodBooks. Credddy, J. veGemmell, N. (1984), “IncomeRedistribution Through Taxesand Transfer in Britain”, ScottishJournal of Political Economy, 31, 44-59. Creddy, J. veGemmell, N. (1982), “The Built-in Flexibility of ProgressiveIncomeTaxes: A Simple Model”, Public Finance, 37, 362-371. Creddy, J. veGemmell, N. (1985), “The Indexation of Taxesand Transfers in Britain”, Manchester School, 55, 364-384. Çalışkan, Z. (2009), “OECD Ülkelerinde Sağlık Harcamaları: Panel Veri Analizi”,Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, Sayı: 34, 117- 137. De Wet, A.H.,Schoeman, N.J. ve Koch, S.F. (2005), “The South AfricanTaxMixandEconomicGrowth”, South AfricanJournal of Economicand Management Sciences, 8 (2), 201-210. Durman, T. ve Güney, M. (2014), “Yolsuzluğun Refah Düzeyi Üzerine Etkisi: Panel Veri Analizi”. Süleyman Demirel Üniversitesi İkt. ve İdr. Bil. Fak. Dergisi, Cilt: 19, Sayı: 3, 253-266. Durkaya, M.ve Ceylan, S. (2006),“VergiGelirlerive- EkonomikBüyüme”, MaliyeDergisi,Sayı 150, 79-89. Easterly, W. veRebelo, S. (1993), “FiscalPolicyandEconomicGrowth: An EmpiricalInvestigation”, Journal of MonetaryEconomics, 32, 417-458. Edizdoğan, N. ve Çelikkaya, A. (2012), Vergilerin Ekonomik Analizi, Bursa: Dora Yayınları Engen, E.M. veSkinner, J.(1996), “TaxationandEconomicGrowth”, NBER WorkingPaper, No 5826, 1-47. Engen, E.M.ve Skinner, J. (1992), “Fiscal Policyand Economic Growth”, NBER WorkingPaper, No: 4223, 1-53. http://www.nber.org/papers/w4223.pdf (17.05.2016) Ferretti,G.M.M. veRoubini, N.(1998), “GrowthEffects of IncomeandConsumptionTaxes”, Journal of Money, Credit, andBanking, Vol.30, No.4. 721-744. Furceri, D. veKarras, G. (2008), “Tax Changesand Economic Growth: Empirical Evidence for a Panel of OECD Countries”, OECD, ECB Public Finance Workshop Frankfurt, 1-29.http://www.ecb.europa. eu/events/pdf/conferences/ws_pubfinance/presentation_ Furceri.pdf?d3ee6c873eae4c731be1e699e- 1704fa7(03.05.2016) Gale, W.G. Krupkin, A.veRueben,K.(2015), “TheRelationshipBetweenTaxesAndGrowth At TheState Level: New Evidence”,NationalTaxJournal, Vol.68 (4), 919-942. Sayfa | 64 DEMİR, SEVER / Vergi Gelirleri Ekonomik Büyüme İlişkisi: OECD Ülkelerine İlişkin Panel Veri Analizi Gale, W.G. ve Samwick, A.(2014), A. Effects of IncomeTaxChanges on EconomicGrowth, TheBrookingsInstitutionEconomicStudies. Gandhi, Ved P. vd.(1987), Supply-Side TaxPolicyIts- RelevancetoDevelopingCountries.International MonetaryFund, Washington. Gemmell, N.,Kneller, R. veSanz, I. (2014), “TheGrowthEffects of TaxRates in the OECD”, CanadianJournal of Economics, Vol.47, No.4, 1217-1255. Gordon, R. ve Li, W. (2009), “TaxStructures in DevelopingCountries: ManyPuzzles and a PossibleExplanation”, Journal of PublicEconomics,Vol.93, 855-866. Gülmez, A. ve Yardımcıoğlu, F. (2012), “OECD Ülkelerinde Ar-Ge Harcamaları ve Ekonomik Büyüme İlişkisi: Panel Eşbütünleşme ve Panel Nedensellik Analizi (1990-2010),Maliye Dergisi, Sayı: 163, 335-353. Gündüz, H. İ. (2014), “ÇevreKirliliği İle GelirArasındakiİlişkininİncelenmesi: Panel EşbütünleşmeAnaliziveHataDüzeltmeModeli” Marmara Ünv. İİBF Dergisi, Cilt: 36, Sayı: 1, 409-423. Helms, L.J. (1985), “TheEffect of StateandLocalTaxesandEconomicGrowth: A Time Series-Cross SectionApproach”, TheReview of EconomicsandStatistics, Vol.67, Issue 4, 574-582. Hyman, D.N. (1999), Public Finance A Contemporary Application of TheorytoPolicy, New York: TheDrydenPress. Johansson, A.,Heady, C., Arnold, J., Brys, B., Vartia, L. (2008),“TaxandEconomicGrowth”, EconomicsDepartmentWorkingPaper No.620, ECO/WKP 28, 2-85. Kirmanoğlu, H. (2009), KamuEkonomisiAnalizi, İstanbul: Beta Yayınları. Koch, S.F.,Schoeman, N.J. veTonder, J.J. (2005). “EconomicGrowthandtheStructure of Taxes in South Africa: 1960 to 2002.”,South AfricanJournalEconomics, 73(2), 190-210. Laffer, A.B. ( 1981), Supply-Side Economics, Financial AnalystsJournal, September-October. Lee, Y.ve Gordon, R.H. (2005), “Tax Structureand Economic Growth”, Journal of PublicEconomics, 89, 1027-1043. Lucas, R.E. (1988), “On TheMechanics of Economic Development”, Journal of MonetaryEconomics,22, 3-42. Lucas, R.E. (1990), “Supply-Side Economics: An Analytical Review”, Oxford Economic Papers, New Series, Vol. 42, No. 2, 293-316. Mangır, F.ve Ertuğrul, H.M.(2012), “VergiYüküve- EkonomikBüyümeİlişkisi: 1988-2011 TürkiyeÖrneği” MaliyeDergisi,Sayı 162, 256-265. Marsden, K. (1983), “Links BetweenTaxesandEconomicGrowth: SomeEmpiricalEvidence”, World Bank StaffWorking Paper, No:605, 1-52. McBride,W. (2012), “What Is the Evidence on Taxesand Growth?, Tax FoundationSpecial Report,No. 207. Meric, I.,Sprotzer, I.B. veMeric, G. (2013),“How LowerCorporateTaxRatesWouldSpurEconomicGrowthandReduceUnemployment”, Journal of Taxation of Investments, Vol.31,Number 01 (8), 45-52. Miller, S.ve Russek, F. (1997), “FiscalStructuresandEconomicGrowth: International EvidenceLevel”, EconomicInquiry, 35(3), 603-613. Mucuk, M. veAlptekin, V. (2008), “Türkiye’deVergiveEkonomikBüyümeİlişkisi: VAR Analizi (1975 - 2006)”, MaliyeDergisi,Sayı 155, 159-174. Musgrave R.M. ve Musgrave P.B. (1989), Public Finance in TheoryandPractice, USA: McGraw-Hill International Editions. Ojede, A. veYamarik,S. (2012),“TaxPolicyandState- EconomicGrowth: The Long-Run andShort-Run of it”,EconomicsLetters,Vol.116, 161-165. Ormaechea, A.ve Yoo,J. (2012), “TaxCompositionandGrowth: A Broad Cross-Country Perspective”, IMF Working Paper, WP/12/257, 1-35. Oudheusden, P.V. (2016),“FiscalPolicyReformsandDynamicLafferEffects”, International TaxPublic Finance,Vol.23, 490-521. Ovidiu, M.P. (2015), “TaxCompositionandEconomicGrowth. A Panel-Model ApproachForEastern Europe”Annals of the „ConstantinBrâncuşi” University of TârguJiu, Economy Series, Issue 1, Vol.II, 89-101. Sayfa | 65 AKSARAY ÜNİVERSİTESİ İİBF DERGİSİ | Mayıs 2017 - Cilt 9 - Sayı 2 Padovano, F. veGalli, E. (2001), “Tax Rates andEconomicGrowth in The OECD Countries (1950–1990)”, EconomicInquiry, Vol. 39, No.1, 44-57. Poulson, B.W. ve Kaplan, J.G. (2008), “StateIncome- TaxesandEconomicGrowth”, CatoJournal, Vol.28, No.1, 53-71. Rabushka, A. ve Bartlett, B. (1985), “TaxPolicyandEconomicGrowthInDeveloping”, IMF/World Bank Meeting in Seoul, Korea. Reed, W.R. (2008), “TheRobustRelationshipBetweenTaxesand U.S. StateIncome Growth” NationalTaxJournal, 61 (1), 57-80. Romer, P.M. (1986), “IncreasingReturnsand- Long-Run Growth”,TheJournal of PoliticalEconomy, Vol.94, No.5, 1002-1037. Sağbaş, İ. (2010), VergiTeorisi, Ankara: EceMatbaası. Sandalcılar, A. R. (2012), BRİC Ülkelerinde Ekonomik Büyüme ve İhracat Arasındaki İlişki: Panel Eş Bütünleşme ve Panel Nedensellik”. Süleyman Demirel Üniversitesi İkt. ve İdr. Bil. Fak. Dergisi, Cilt: 17, Sayı: 1, 161-179. Sanzoa, S.D.,Bellaay, M., Grazianoaz, G. (2013), “TaxStructureandEconomicGrowth: A Panel Cointegrated VAR Analysis” http://www.confindustria.it/wps/wcm/connect/ www.confindustria.it5266/a2c31335-f02a-4133- bd53-78960ad2c1cd/ (22.05.2016) Saraç, T.B. (2015),“VergiYüküveEkonomikBüyümeİlişkisi: TürkiyeÖrneği”, MaliyeDergisi,Sayı 169,21-35. Solow, R. (1956), “A ContributiontotheTheory of EconomicGrowth”, TheQuarterlyJournal of Economics”, 70(1), 65-94. Stoilova, D. vePatonov, N. (2012), “An EmpiricalEvidenceForTheImpact of Taxation On EconomyGrowthInTheEuropeanUnion”, Tourism and Management Studies International Conference Algarve Vol.3, 1031-1039. Strulik, H. veTrimborn, T. (2012), LafferStrikesAgain: DynamicScoring of Capital Taxes, EuropeanEconomicReview, 56, 1180-1199. Tatoğlu, F.Y. (2012), İleri Panel Veri Analizi. İstanbul: Beta Yayınevi. Tatoğlu, F.Y. (2012), Panel Veri Ekonometrisi. İstanbul: Beta Yayınevi Temiz, D. (2008), “Türkiye’deVergiGelirleriveEkonomikBüyümeİlişkisi: 1960-2006 Dönemi”, 2. UlusalİktisatKongresi, 20-22 Şubat, DokuzEylülÜniversitesi, İzmir. Turhan, S. (1998), VergiTeorisivePolitikası, İstanbul: FilizKitabevi. Ünlükaplan, İ. veArısoy, İ. (2011), “VergiYüküv eYapısıileİktisadiBüyümeArasındakiDinamikEt kileşimlerÜzerineUygulamalıBirAnaliz”, ODTÜ GelişmeDergisi, 100-71 ,38. Vedder, R.K. (2001),“TaxesandEconomicGrowth: ShouldStatesAdopt a SafehavenStrategy of Low- TaxBurdenstoFosterGrowth, CapitalFormationand- Innovation? Taxpayers NetworkInc. http://www.taxpayersnetwork.org/DesktopDefault. aspx (11.05.2016) Veronika, B.ve Lenka, J. (2012), “Taxation of CorporationsandTheirImpact on EconomicGrowth: The Case of EU Countries”,Journal of Competitiveness,Vol. 4, Issue 4, 96-108. Vural, İ.Y. (2010), “UygulamadaDüzOranlıGelir- VergilerininEkonomikEtkileri”, MaliyeDergisi,Sayı 158, 179-200. Yakita, A.(2003), TaxationandGrowthwithOverlappingGenerations, Journal of PublicEconomics,Vol.87, 467-487. Zellner, A. veNgoie, J.K. (2015),“Evaluation of the- Effects of ReducedPersonalandCorporateTaxRates on theGrowthRates of the U.S. Economy”, EconometricReviews, Vol.34(1-2): 56-81. Zeng, J. ve Du, H. (2003),“Allocation of TaxRevenueandGrowthEffects of Taxation” http://www.vanderbilt.edu/econ/faculty/Wooders/ APET/Pet2004/Papers/Allocation%20of%20 tax%20revenue.pdf (07.05.2016).
Toplam 1 adet kaynakça vardır.
Ayrıntılar
| Birincil Dil | Türkçe |
|---|---|
| Konular | İşletme |
| Bölüm | Derleme Makale |
| Yazarlar | |
| Yayımlanma Tarihi | 30 Nisan 2017 |
| Yayımlandığı Sayı | Yıl 2017Cilt: 9 Sayı: 2 |
