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
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.