@article{article_286478, title={Effects of National Income on Tax Burden: An Investigation on Turkey with an ARDL Bounds Testing Approach (1924-2014)}, journal={Sosyoekonomi}, volume={25}, pages={169–188}, year={2017}, DOI={10.17233/sosyoekonomi.286478}, author={Çalıkay, Ferdi}, keywords={Tax Potential,Tax Burden,ARDL- Error Correction Model,Tax Policy,Economic Growth}, abstract={<p>The purpose of this study is to determine how the changes in GDP per capita, which is an indicator of economic development, affect the tax burden in the short and long term in Turkey. In this context, the study utilises data about GDP per capita and tax burden from 1924 to 2014 and employs the Autoregressive Distributed Lag (ARDL) bounds testing approach. Although many studies in the literature has been reached that there is a positive relationship between these variables, this study shows this interaction occurs only in the long term. In fact, the research finds a %1 percent increase in GDP per capita will bring about a % 0.07 percent increase in tax burden in the long run. For short term there is a negative relationship between these variables but it is not statistically significant. <br /> </p>}, number={32}, publisher={Sosyoekonomi Society}