Simulating Turkish tax system

Date

2012

Author

İleri, Adem

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Tax systems are used for economic and social concerns such as promoting the economic growth or decreasing the income inequality and tax evasion, increasing the social welfare, etc. Researchers argue that the consumption taxes are quite high in Turkey compared to other OECD countries. Therefore, the proposed tax reform in this study is to decrease the Value Added Tax (VAT) rate and to increase the top statutory income tax rate. This thesis constructs and presents first set of a 55-period overlapping generations (OLG) model for Turkey to analyze and evaluate the impact of tax reform on the Turkish macroeconomic variables and welfare. The results show that the proposed tax reform provides welfare gains to the low and middle income individuals while high income individuals are suffered.

Subject Keywords

Taxation, Tax administration and procedure, Tax planning, Taxation

URI

http://etd.lib.metu.edu.tr/upload/12614720/index.pdf
https://hdl.handle.net/11511/21884

Collections

Graduate School of Social Sciences, Thesis