Preprints are early versions of research articles that have not been peer reviewed. They should not be regarded as conclusive and should not be reported in news media as established information.
Tax Elasticity and Progressivity for Turkish Tax System
preprintposted on 2019-04-29, 19:55 authored by Fethiye Burcu Turkmen - CeylanFethiye Burcu Turkmen - Ceylan
I mainly used macroeconomic (time-series data) obtained from Central Bank of Republic of Turkey and General Directorate of Budget and Fiscal Control. The data is open to public and can be obtained free of charge. While the former institution provided GDP data derived from national accounts, the latter institution provided the tax revenue figures from 1924 onward. I also benefited from household budget survey data provided free of charge and open to public by Turkstat (official statistical institute).
My main method is time-series econometrics. I employed ARDL and FMOLS methods to derive figures which are used to calculate tax elasticity and to analyse tax progressivity. I adopted approach provided by Kakinaka et al (2006) to measure tax progressivity for Turkish economy.
The paper presents preliminary results of an ongoing project of the author. The first results were presented in her PhD thesis previously.
Declaration of conflicts of interestThe author declares no conflicts of interest
Corresponding author email@example.com
Lead author country
Lead author job role
- Higher Education Researcher
Lead author institutionKirsehir Ahi Evran University, Turkey/ University of East Anglia, UK
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