BibTex RIS Kaynak Göster

Taxing Personal Income Optimally: Theory and Policy

Yıl 2017, Cilt: 3 Sayı: 2, 241 - 251, 01.06.2017

Hünkar Güler

Öz

There have been three trends observed, which are to place a levy on personal income proportionally, employ a zero marginal tax rate on high income and cause taxes to shift on indirect taxation. In parallel with those developments, there has been a shifting from optimal taxes to optimal tax policy and also optimal tax rates have been recently discussing. Since 1980s, OECD countries have been decreasing tax brackets, cutting marginal income tax rates and expanding tax base. Taxation in Turkey shifts on wage earners based income tax and indirect taxes as well as sharing smilarities with OECD countries. Employing a zero marginal tax rates on upper tax brackets and taking negatif income tax for low income groups provide balance between equity and efficiency whereas the middle income groups are neglected. Therefore, particularly, taxes and social transfers for families with children of the middle income groups and indirect taxes should be reviewed in regard to equity

Anahtar Kelimeler

Personal Income tax Optimal Taxation Equality and Efficiency for Taxation Tax Theory Tax Policy

Kaynakça

  • Allan, Franklin (1982), ''Optimal Linear Income Taxation with General Equilibrium Effects on Wages'', Journal of Public Economics, Volume: 17, p.135-143.
  • Alm, James (1996), ''What is an 'Optimal' Tax System'', National Tax Journal, Volume :49, Issue: 1, p.117-133.
  • Atkinson, A. B. ve Joseph E. Stiglitz (1972), ''The Structure of Indirect Taxation and Economic Efficiency'', Journal of Public Economics, Volume: 1, Issue: 1, p.97-119.
  • Atkinson, A. B. ve Joseph E. Stiglitz (1976), ''The Design of Tax Structure: Direct versus Indirect Taxation'', Journal of Public Economics, Volume: 6, Issue: 1-2, p.55-75.
  • Brown, Charles V. ve Peter M. Jackson (1990), Public Sector Economics, 4th Edition, Basil Blackwell Inc., Oxford.
  • Brownlee, Osward H. ve Edward D. Allen (1954), Economics of Public Finance, 2nd Edition, Prentice-Hall Inc., New York.
  • Bry, Bert (2011), ''Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009'', OECD Taxation Working Papers, No: 10, p.1-46.
  • Corlett, W. J. ve D. C. Hague (1953), ''Complementarity and Excess Burden of Taxation'', The Review of Economic Studies, Volume: 21, Issue: 1, p.21-30.
  • Diamond, Peter A. ve James A. Mirrless (1971a), ''Optimal Taxation and Public Production I: Production Efficiency'', The American Economic Review, Volume: 61, Issue: 1, p.8-27.
  • Diamond, Peter A. ve James A. Mirrless (1971b), ''Optimal Taxation and Public Production II: Tax Rules'', The American Economic Review, Volume: 61, Issue: 3, p.261-278.
  • Edgeworth, F. Y. (1897), ''The Pure Theory of Taxation'', The Economic Journal, Volume: 7, Issue: 25, p.46-70.
  • Gentry, William M. (1999), ''Optimal Taxation'', http://www.urban.org/sites/default/files/alfresco/publication-pdfs/1000539- Optimal-Taxation.PDF (25.05.2014).
  • Grecu, Andrei (2004), Flat Tax - The British Case, Adam Smith Institute, London.
  • Harberger, Arnold (1964), Taxation, Resource Allocation, and Welfare, The Role of Direct and Indirect Taxes in the Federal Revenue System içinde, (Ed.) J. Due, Princeton University Press, Princeton.
  • Herber, Bernard P. (1975), Modern Public Finance, 3rd Edition, Richard D. Irwin Inc., Illinois.
  • Kaplow, Louis (2008), The Theory of Taxation and Public Economics, 1st Edition, Princeton University Press, Princeton.
  • Mankiw, N. Gregory, Matthew Weinzierl ve Danny Yagan (2009), ''Optimal Taxation in Theory and Practice'', NBER Working Paper, No: 15071, p.1-35.
  • Matthews, Stephen (2011), ''Trends in Top Incomes and Their Tax Policy Implications'', OECD Taxations Working Papers, No: 4, p.1-56.
  • Mirrlees, J. A. (1971), ''An Exploration in the Theory of Optimum Income Taxation'', The Review of Economic Studies, Volume: 38, Issue: 2, p.175-208.
  • Mirrlees, J. A. (1976), ''Optimal Tax Theory: A Synthesis'', Journal of Public Economics, Volume: 6, Issue: 4, p.327-358.
  • Musgrave, Richard A. (1959), The Theory of Public Finance, 1st Edition, McGraw-Hill Book Company, New York, Toronto and London.
  • Nye, John V. C. (2008), ''The Pigou Problem'', Regulation Cato Institute, Volume: 31, Issue :2, p.32-37.
  • Phelps, Edmund S. (1973), ''The Taxation of Wage Income for Economic Justice'', The Quarterly Journal of Economics, Volume: 87, Issue: 3, p.331-354.
  • Ramsey, Frank P. (1927), ''A Contribution to the Theory of Taxation'', The Economic Journal, Volume: 37, Issue: 145, p.47-61.
  • Schmölders, Günter (1976), Genel Vergi Teorisi, (çev.) Salih Turhan, İstanbul Üniversitesi Yayınları, İstanbul.
  • Seade, J. K. (1977), ''On the Shape of Optimal Tax Schedules'', Journal of Public Economics, Volume: 7, Issue: 2, p.203-235.
  • Sheshinski, Eytan (1972), ''The Optimal Linear Income Tax'', Review of Economic Studies, Volume: 39, Issue: 3, p.297-302.
  • Sheshinski, Eytan (1989), ''Note On The Shape of the Optimum Income Tax Schedule'', Journal of Public Economics, Volume: 40, Issue: 2, p.201-215.
  • Slemrod, Joel (1990), ''Optimal Taxation and Optimal Tax Systems'', The Journal of Economic Perspectives, Volume: 4, Issue: 1, p.157-178.
  • Slemrod, Joel, Shlomo Yitzhaki, Joram Mayshar ve Michael Lundholm (1994), ''The Optimal Two-Bracket Liner Income Tax'', Journal of Public Economics, Volume: 53, Issue: 2, p.269-290.
  • Stern, Nicholas (1976), ''On the Specification of Models of Optimal Income Taxation'', Journal of Public Economics, Volume: 6, Issue: 1-2, p.123-162.
  • Stiglitz, Joseph E. (1982), ''Self-selection and Pareto Efficient Taxation'', Journal of Public Economics, Volume: 17, Issue: 2, p.213-240.
  • Stiglitz, Joseph E. ve P. Dasgupta (1971), ''Differantial Taxation, Public Goods and Economic Efficiency'', Review of Economic Studies, Volume: 38, Issue: 2, p.151-174.
  • Thorndike, Joseph J. (2007) The Flat Tax: Fiscal Revolution or Policy Diffusion?, Global Debates About Taxation içinde, (Ed.) Holger Nehring ve Floring Schui, Palgrave Macmillion, England.
  • Torres, Carolina, Kirsti Mellbye ve Bert Brys (2012), ''Trends in Personal Income Tax and Employee Social Security Contribution Schedules'', OECD Taxation Working Papers, No: 12, p.1-50.
  • Vermeend, Willem, Rick Van Der Ploeg ve Jan Willem Timmer (2008), Taxes and The Economy, 1st Edition, Edward Elgar Publishing, England.
  • Waverman, Leonard (2008), The Economics of Taxing Mobile Phone Usage in Turkey, p.1-47.

Gelirin Optimal Vergilendirilmesi: Teori ve Politika

Yıl 2017, Cilt: 3 Sayı: 2, 241 - 251, 01.06.2017

Hünkar Güler

Öz

Optimal vergi politikasında gelirin düz oranlı vergilendirilmesi, yüksek gelire sıfır marjinal vergi oranı uygulanması ve vergilendirmenin dolaylı vergilere kaydırılması gibi üç eğilim gözlenmektedir. Bu eğilimlere paralel olarak, optimal vergiden optimal vergi politikasına doğru bir kayma söz konusudur ve son dönemde optimal vergi oranları tartışılmaktadır. 1980 sonrasında, OECD ülkeleri gelir vergisi dilimlerini azaltmış, marjinal gelir vergisi oranlarında indirime gitmiş ve vergiyi tabana yaymışlardır. Türkiye'de de benzer eğilimler görülmekle birlikte vergilendirme ücretlilerden kesilen gelir vergisi ve dolaylı vergilere kaymaktadır. Vergi tarifesinin üst dilimine sıfır marjinal vergi oranı uygulanması ve alt gelir grupları için negatif gelir vergisinin dikkate alınması düşük ve yüksek ücretlerde adalet ve etkinlik dengesini sağlarken orta gelir grupları ihmal edilmektedir. Bundan dolayı, özellikle, orta gelir grubundaki evli ve çocuklu ailelere yönelik vergi ve sosyal transferlerle dolaylı vergilerin adalet açısından gözden geçirilmesi gerekmektedir.

Anahtar Kelimeler

Gelir Vergisi Optimal Vergilendirme Vergilemede Adalet ve Etkinlik Vergi Teorisi Vergi Politikası

Kaynakça

  • Allan, Franklin (1982), ''Optimal Linear Income Taxation with General Equilibrium Effects on Wages'', Journal of Public Economics, Volume: 17, p.135-143.
  • Alm, James (1996), ''What is an 'Optimal' Tax System'', National Tax Journal, Volume :49, Issue: 1, p.117-133.
  • Atkinson, A. B. ve Joseph E. Stiglitz (1972), ''The Structure of Indirect Taxation and Economic Efficiency'', Journal of Public Economics, Volume: 1, Issue: 1, p.97-119.
  • Atkinson, A. B. ve Joseph E. Stiglitz (1976), ''The Design of Tax Structure: Direct versus Indirect Taxation'', Journal of Public Economics, Volume: 6, Issue: 1-2, p.55-75.
  • Brown, Charles V. ve Peter M. Jackson (1990), Public Sector Economics, 4th Edition, Basil Blackwell Inc., Oxford.
  • Brownlee, Osward H. ve Edward D. Allen (1954), Economics of Public Finance, 2nd Edition, Prentice-Hall Inc., New York.
  • Bry, Bert (2011), ''Wage Income Tax Reforms and Changes in Tax Burdens: 2000-2009'', OECD Taxation Working Papers, No: 10, p.1-46.
  • Corlett, W. J. ve D. C. Hague (1953), ''Complementarity and Excess Burden of Taxation'', The Review of Economic Studies, Volume: 21, Issue: 1, p.21-30.
  • Diamond, Peter A. ve James A. Mirrless (1971a), ''Optimal Taxation and Public Production I: Production Efficiency'', The American Economic Review, Volume: 61, Issue: 1, p.8-27.
  • Diamond, Peter A. ve James A. Mirrless (1971b), ''Optimal Taxation and Public Production II: Tax Rules'', The American Economic Review, Volume: 61, Issue: 3, p.261-278.
  • Edgeworth, F. Y. (1897), ''The Pure Theory of Taxation'', The Economic Journal, Volume: 7, Issue: 25, p.46-70.
  • Gentry, William M. (1999), ''Optimal Taxation'', http://www.urban.org/sites/default/files/alfresco/publication-pdfs/1000539- Optimal-Taxation.PDF (25.05.2014).
  • Grecu, Andrei (2004), Flat Tax - The British Case, Adam Smith Institute, London.
  • Harberger, Arnold (1964), Taxation, Resource Allocation, and Welfare, The Role of Direct and Indirect Taxes in the Federal Revenue System içinde, (Ed.) J. Due, Princeton University Press, Princeton.
  • Herber, Bernard P. (1975), Modern Public Finance, 3rd Edition, Richard D. Irwin Inc., Illinois.
  • Kaplow, Louis (2008), The Theory of Taxation and Public Economics, 1st Edition, Princeton University Press, Princeton.
  • Mankiw, N. Gregory, Matthew Weinzierl ve Danny Yagan (2009), ''Optimal Taxation in Theory and Practice'', NBER Working Paper, No: 15071, p.1-35.
  • Matthews, Stephen (2011), ''Trends in Top Incomes and Their Tax Policy Implications'', OECD Taxations Working Papers, No: 4, p.1-56.
  • Mirrlees, J. A. (1971), ''An Exploration in the Theory of Optimum Income Taxation'', The Review of Economic Studies, Volume: 38, Issue: 2, p.175-208.
  • Mirrlees, J. A. (1976), ''Optimal Tax Theory: A Synthesis'', Journal of Public Economics, Volume: 6, Issue: 4, p.327-358.
  • Musgrave, Richard A. (1959), The Theory of Public Finance, 1st Edition, McGraw-Hill Book Company, New York, Toronto and London.
  • Nye, John V. C. (2008), ''The Pigou Problem'', Regulation Cato Institute, Volume: 31, Issue :2, p.32-37.
  • Phelps, Edmund S. (1973), ''The Taxation of Wage Income for Economic Justice'', The Quarterly Journal of Economics, Volume: 87, Issue: 3, p.331-354.
  • Ramsey, Frank P. (1927), ''A Contribution to the Theory of Taxation'', The Economic Journal, Volume: 37, Issue: 145, p.47-61.
  • Schmölders, Günter (1976), Genel Vergi Teorisi, (çev.) Salih Turhan, İstanbul Üniversitesi Yayınları, İstanbul.
  • Seade, J. K. (1977), ''On the Shape of Optimal Tax Schedules'', Journal of Public Economics, Volume: 7, Issue: 2, p.203-235.
  • Sheshinski, Eytan (1972), ''The Optimal Linear Income Tax'', Review of Economic Studies, Volume: 39, Issue: 3, p.297-302.
  • Sheshinski, Eytan (1989), ''Note On The Shape of the Optimum Income Tax Schedule'', Journal of Public Economics, Volume: 40, Issue: 2, p.201-215.
  • Slemrod, Joel (1990), ''Optimal Taxation and Optimal Tax Systems'', The Journal of Economic Perspectives, Volume: 4, Issue: 1, p.157-178.
  • Slemrod, Joel, Shlomo Yitzhaki, Joram Mayshar ve Michael Lundholm (1994), ''The Optimal Two-Bracket Liner Income Tax'', Journal of Public Economics, Volume: 53, Issue: 2, p.269-290.
  • Stern, Nicholas (1976), ''On the Specification of Models of Optimal Income Taxation'', Journal of Public Economics, Volume: 6, Issue: 1-2, p.123-162.
  • Stiglitz, Joseph E. (1982), ''Self-selection and Pareto Efficient Taxation'', Journal of Public Economics, Volume: 17, Issue: 2, p.213-240.
  • Stiglitz, Joseph E. ve P. Dasgupta (1971), ''Differantial Taxation, Public Goods and Economic Efficiency'', Review of Economic Studies, Volume: 38, Issue: 2, p.151-174.
  • Thorndike, Joseph J. (2007) The Flat Tax: Fiscal Revolution or Policy Diffusion?, Global Debates About Taxation içinde, (Ed.) Holger Nehring ve Floring Schui, Palgrave Macmillion, England.
  • Torres, Carolina, Kirsti Mellbye ve Bert Brys (2012), ''Trends in Personal Income Tax and Employee Social Security Contribution Schedules'', OECD Taxation Working Papers, No: 12, p.1-50.
  • Vermeend, Willem, Rick Van Der Ploeg ve Jan Willem Timmer (2008), Taxes and The Economy, 1st Edition, Edward Elgar Publishing, England.
  • Waverman, Leonard (2008), The Economics of Taxing Mobile Phone Usage in Turkey, p.1-47.
Toplam 37 adet kaynakça vardır.

Ayrıntılar

Birincil Dil Türkçe
Bölüm Research Article
Yazarlar

Hünkar Güler

Yayımlanma Tarihi 1 Haziran 2017
Yayımlandığı Sayı Yıl 2017 Cilt: 3 Sayı: 2

Kaynak Göster

APA Güler, H. (2017). Gelirin Optimal Vergilendirilmesi: Teori ve Politika. Uluslararası Ekonomik Araştırmalar Dergisi, 3(2), 241-251.
AMA Güler H. Gelirin Optimal Vergilendirilmesi: Teori ve Politika. UEAD. Haziran 2017;3(2):241-251.
Chicago Güler, Hünkar. “Gelirin Optimal Vergilendirilmesi: Teori Ve Politika”. Uluslararası Ekonomik Araştırmalar Dergisi 3, sy. 2 (Haziran 2017): 241-51.
EndNote Güler H (01 Haziran 2017) Gelirin Optimal Vergilendirilmesi: Teori ve Politika. Uluslararası Ekonomik Araştırmalar Dergisi 3 2 241–251.
IEEE H. Güler, “Gelirin Optimal Vergilendirilmesi: Teori ve Politika”, UEAD, c. 3, sy. 2, ss. 241–251, 2017.
ISNAD Güler, Hünkar. “Gelirin Optimal Vergilendirilmesi: Teori Ve Politika”. Uluslararası Ekonomik Araştırmalar Dergisi 3/2 (Haziran 2017), 241-251.
JAMA Güler H. Gelirin Optimal Vergilendirilmesi: Teori ve Politika. UEAD. 2017;3:241–251.
MLA Güler, Hünkar. “Gelirin Optimal Vergilendirilmesi: Teori Ve Politika”. Uluslararası Ekonomik Araştırmalar Dergisi, c. 3, sy. 2, 2017, ss. 241-5.
Vancouver Güler H. Gelirin Optimal Vergilendirilmesi: Teori ve Politika. UEAD. 2017;3(2):241-5.