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A Tax reform proposal for Turkey: flat tax system /
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index.pdf
Date
2014
Author
Özgün, Burcu
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This study compares the macroeconomic and welfare e ffects of a fundemantal tax reform, that is fl at tax system for the Turkish case by using a dynamic life-cycle simulation model. Flat tax system removes all current tax rates and taxes all sources of income at the same rate by expensing the investments at the year they are made. The model projects signi ficant increase in output by shifting from the current graduated tax system to the flat tax; as well as an increase in welfare.
Subject Keywords
Taxation
,
Tax administration and procedure
URI
http://etd.lib.metu.edu.tr/upload/12617582/index.pdf
https://hdl.handle.net/11511/23700
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Graduate School of Social Sciences, Thesis
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B. Özgün, “A Tax reform proposal for Turkey: flat tax system /,” M.S. - Master of Science, Middle East Technical University, 2014.
