TY  - JOUR
T1  - Fiscal Drag as an Automatic Stability Tool, in the Case of New Regulation with Price Criteria in Automotive Sectors Special Consumption                       Tax (SCT)
TT  - Fiscal Drag as an Automatic Stability Tool, in the Case of New Regulation with Price Criteria in Automotive Sectors Special Consumption                         Tax (SCT)
AU  - Taraktaş, Abdurrahman
AU  - Hacıköylü, Canatay
PY  - 2017
DA  - December
Y2  - 2017
DO  - 10.30927/ijpf.335594
JF  - International Journal of Public Finance
JO  - IJPF
PB  - Adnan GERÇEK
WT  - DergiPark
SN  - 2548-0499
SP  - 159
EP  - 175
VL  - 2
IS  - 2
LA  - en
AB  - Fiscaldrag is a result of real or nominal expanding economy and progressive taxation.In general, individuals are forced to enter the upper tax bracket depending ontheir increased income or expenditure. More tax burden can result in lessconsumption. Fiscal drag, lack of spending or excessive taxation can cause theeconomy to slow down. Traditional view suggests that fiscal drag may serve as anatural automatic stabilizer to cool the economy. However, this view ignoresthe supply side and in particular the potential effects of the high tax burdenon economy. This study examines the extent to which the expected automaticstabilization function can be performed and the possible side effects oneconomic balances and income distribution of fiscal drag in our country in thecase of new regulation with price criteria in automotive sectors SpecialConsumption Tax (SCT).
KW  - Fiscal Drag
KW  - Excessive Taxation
KW  - Automotive Sectors
KW  - Special Consumption Tax
N2  - Fiscaldrag is a result of real or nominal expanding economy and progressive taxation.In general, individuals are forced to enter the upper tax bracket depending ontheir increased income or expenditure. More tax burden can result in lessconsumption. Fiscal drag, lack of spending or excessive taxation can cause theeconomy to slow down. Traditional view suggests that fiscal drag may serve as anatural automatic stabilizer to cool the economy. However, this view ignoresthe supply side and in particular the potential effects of the high tax burdenon economy. This study examines the extent to which the expected automaticstabilization function can be performed and the possible side effects oneconomic balances and income distribution of fiscal drag in our country in thecase of new regulation with price criteria in automotive sectors SpecialConsumption Tax (SCT).
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UR  - https://doi.org/10.30927/ijpf.335594
L1  - https://dergipark.org.tr/en/download/article-file/401510
ER  -