A Tax reform proposal for Turkey: flat tax system /

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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

Collections

Graduate School of Social Sciences, Thesis

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Citation Formats

B. Özgün, “A Tax reform proposal for Turkey: flat tax system /,” M.S. - Master of Science, Middle East Technical University, 2014.