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Project Tax Progressivity in Turkey - Dr Fethiye B Turkmen-Ceylan.pdf (991.29 kB)
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Tax Elasticity and Progressivity for Turkish Tax System

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posted 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 interest

The author declares no conflicts of interest

Corresponding author email

Lead author country

  • Turkey

Lead author job role

  • Higher Education Researcher

Lead author institution

Kirsehir Ahi Evran University, Turkey/ University of East Anglia, UK

Human Participants

  • No

Ethics statement

Not available


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