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AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY

Year 2017, Issue: 56, 1 - 27, 31.03.2017

Melek Akdoğan Gedik

Abstract

Fiscal Illusion deals with the issue of tax payers’ perceptions devoted to the size of the public sector and tax revenues to finance public expenditures. Due to the factors as complexity of tax system, tax rates, governments preference between debt finance or increasing money supply instead of taxation, the share of indirect taxes in tax revenues, lack of confidence to government policy, etc. tax payers can underestimate the level of real tax burden and the size of the public sector . In this study we will evaluate the theoretical development, different approaches and evidences of empirical studies about fiscal illusion. On the basis of these information, we will assess fiscal illusion level of Turkish Economy by employing Factor Analysis as a Multivariate Statistical Method.

Keywords

Fiscal Illusion Factor Analysis Turkish Economy

References

  • Baker, S.H. (1983). The Determinants of Median Voter Tax Liability: An Empirical Test of the Fiscal Illusion Hypothesis, Public Finance Quarterly, 11, 95-108.
  • Barro, R.J. (1974). Are Government Bonds Net Wealth? Journal of Political Economy, 82 Nov.-Dec., 1095-1117
  • Barrios, S. ve Schaechter A. (2008). The Quality of Public Finances and Economic Growth, European Economy, Economic Papers 337 , Brussels.
  • Beck, J.H. (1984). Nonmonotonic Demand for Municipal Services: Variation Among Communities, National Tax Journal, 37, 55-68.
  • Bergstrom, T.C. ve Goodman, R.P. (1973). Private Demands for Public Goods, American Economic Review 63, 280-296.
  • Bradford, D. ve Oates, W. (1971). “The Analysis of Revenue Sharingina New Approach to Collective Fiscal Decisions”, Quarterly Journal of Economics, April, 85, 416-39.
  • Brazer, H.E. ve McCarty, T.A. (1987). Interaction Between Demand for Education and for Municipal Services.National Tax Journal, 40, 555-566.
  • Breeden, C.H. ve Hunter, W.J. (1985). Tax Revenue and Tax Structure, Public Finance Quarterly, 13, 216-224.
  • Brennan, G. ve Buchanan, J.M. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constitution Cambridge: Cambridge University Press.
  • Buchanan, J.M. (1967). The Fiscal Illusion.In Public Finance in Democratic Process: Fiscal Institutions and Individual Choice, Chapel Hill: University of North Carolina Press.
  • (1969). Costand Choice, Markham Publishing Company.
  • (1977). “Institutional Constraint and Political Choice”Democracy in Deficit Vol.8 The Collected Works of Buchanan Liberty Fund, Indianapolis.
  • Carroll, R.J. ve Yinger, J. (1994), Is the Property Tax a Benefit Tax? The Case of Rental Housing, National Tax Journal, 47, 295-316.
  • Clotfelter, C.T. (1976). Public Spending for Higher Education: An Empirical Test of Two Hypotheses, Public Finance, 31, 177-195.
  • Craig, E.D. ve Heins, A.J. (1980). The Effect of Tax Elasticity on Public Spending, Public Choice 33, 267-275.
  • Crane, R. (1990). Price Specification and the Demand for Public Goods.Journal of Public Economics 43, 93-106.
  • Courant, P., Gramlich, E. ve Rubinfeld, D. (1979). The Stimulative Effects of Inter Governmental Grants: Or Why Money Sticks Where it Hits, InP.Mieszowski and W.Oakland (ed), Fiscal Federalism and Grants-in-Aid, Washington DC: The Urban Institute.
  • Cullis, J.G. ve Jones, P.R. (1987). Fiscal Illusion and Excessive Budgets: Some Indirect Evidence. Public Finance Quarterly, 15, 219-228.
  • Dalamagas, B.A. (1992). How Rival are the Ricardian Equivalence Proposition and the Fiscal Policy Potency View? Scottish Journal of Political Economy 39, 457-476.
  • (1993). Fiscal Illusion and the Level of Indebtedness: An Inter- national Comparison. South African Journal of Economics 61, 45-58.
  • Di Lorenzo, T.J. (1982a). Tax Elasticity and the Growth of Local Public Expenditure, Public Finance Quarterly, 10, 385-392.
  • (1982b). Utility Profits, Fiscal Illusion and Local Public Expenditures, Public Choice 38, 243-252.
  • Dollery, B.E. ve Worthington, A.C. (1995). State Expenditure and Fiscal Illusion in Australia: A Test of the Revenue Complexity, Revenue Elasticity and Flypaper Hypotheses, Economic Analysis and Policy.
  • (1996). “The Empirical Analysis of Fiscal llusion”, Journal of Economic Surveys, 10(3), 261-97.
  • Dougan, W.R ve Kenyon D.A (1988). “Pressure Groups and Public Expenditures : The Flypaper Effect Reconsidered” Economic Inquiry Vol.26 Issue 1 ppç159-170
  • Downs, A. (1957). An Economic Theory of Democracy, Harper Collins, NewYork. (1960).Why the Governments Budget is Too Small, World Politics, July.
  • Dunteman, G.H., 1989. Principal Component Analysis. Quantitative Applications in the Social Sciences Series, No.69.
  • Enrick, N.L . (1963). “A Pilot Study of Income Tax Consciousness” National Tax Journal, 16: 169-173
  • Epple, D. ve Schipper, K. (1981), Municipal Pension Funding: A Theory and Some Evidence, Public Choice, 37, 141-172.
  • Feenburg, D.R. ve Rosen, H.S. (1987). Tax Structure and Public Sector Growth, Journal of Public Economics, 32, 185-201.
  • Floyd, J.E. ve Hynes, J.A. (1978). Debt Illusion and Imperfect Information, European Economic Review, 11,379-386.
  • Galbraith, J.K. (1958). The Affluent Society Boston: Houghton-Mifflin.
  • Greene, K.V. ve Hawley, B.K. (1991). Personal Income Taxes, Elasticities and Fiscal Illusion.Public Choice, 72, 101-109.
  • Gronberg, T.J. (1980). The Interaction of Markets in Housing and Local Public Goods: A Simultaneous Equations Approach.Southern Economic Journal, 46, 445-455.
  • Hair, J.F., Anderson, R.E., Tatham, R.L. ve Black, W.C. (2014). Multivaritate Data Analysis, Prentice-Hall International, Inc., NewJersey.
  • Hammes, D.L. ve Wills, D.T. (1987). Fiscal Illusion and the Grantor Government in Canada, Economic Inquiry, 25, 707-713.
  • Hanushek, E.A. (1975). The Demand for Local Public Services: An Exploratory Analysis, Chapterin J.E. Jackson (ed) Public Needs and Private Behaviour in Metropolitan Areas, Cambridge (Mass): Ballinger.
  • Hayes, K.J. (1989). A Specification Test for Choosing the “Right” Public-Good Price, Journal of Business and Economic Statistics, 7, 267-273.
  • Henrekson, M. (1988). Swedish Government Growth: A Disequilibrium Analysis, in J.Lybeck and M.Henrekson (ed), Explaining the Growth of Government, Amsterdam: North-Holland.
  • Heyndels, B. ve Smolders, C. (1994). Fiscal Illusion at the Local Level: Empirical Evidence for the Flemish Municipalities, Public Choice, 80, 325-338.
  • Hunter, W.J. ve Scott C.E (1987), Statutory Changes in State Income Taxes: An Indirect Test of Fiscal Illusion, Public Choice, 53, 41-51.
  • Kirmanoğlu, H. (1990). “Maliye Teorisi İçinde Farklı Bir Yaklaşım Kamusal Tercihler Ekolü”, İÜ İktisat Fakültesi Maliye Araştırma Merkezi Konferansları Prof.Dr. Orhan Dikmen’e Armağan, 33, 105-116
  • (2011), Kamu Ekonomisi Analizi, Beta Basım Yayım Dağıtım AŞ, 3.Baskı, Cağaloğluİstanbul Laranjeira, E. ve Borges, P. (2013). “An Essay about the Misperception of Public Goods’ Costs and Benefits” Lusophone Management and Administrative Review March, 1(1), 16-26. Logan, R.R. (1986). Fiscal Illusion and the Grantor Government, Journal of Political Economy, 44, 1304-1318.
  • Lovell, M.C. (1978). Spending for Education: The Exercise of Public Choice, The Review of Economics and Statistics, 60,487-495.
  • Marshall, L. (1989). Fiscal Illusion in Public Finance: A Theoretical and Empirical Study, PhD Dissertation-University of Maryland.
  • (1991). New Evidence on Fiscal Illusion: The 1986 Tax Windfalls, American Economic Review, 81, 1336-1345.
  • Martinez-Vazquez, J. (1983). Renter’s Illusion or Savy? Public Finance Quarterly, 11, 237-247.
  • Harwood, G.B. ve Larkins, E.R. (1992). Withholding Position and IncomeTax Compliance: Some Experimental Evidence, Public Finance Quarterly, 20, 152-174.
  • Maurao, Paulo Reis (2008). “Toward’s Puviani’s Fiscal Illusion Index” Hacienda Pública Española / Revista de Economía Pública, 187-(4/2008): 49-86
  • McCulloch, J.R. (1975), A Treatise on the Practica Influence of Taxation and the Funding System, Original Edition 1845, Reprint D.P.O’Brien (ed), Edinburgh: Scottish Academic Press.
  • Mill, J.S. (1973).Principles of Political Economy, Longman, Green and Co.Original Edition 1848, New Edition 1909, Reprint New Jersey: Augustus M.Kelley, Clifton.
  • Misiolek, W.S. ve Elder, H.W. (1988). Tax Structure and the Size of Government: An Empirical Analysis of the Fiscal Illusion and Fiscal Stress Arguments, Publi Choice, 57, 233-245.
  • Moomau, P.H. ve Morton, R.B. (1992). Revealed Preferences for Property Taxes: An Empirical Study of Perceived Tax Incidence, The Review of Economics and Statistics 74, 176-179.
  • Munley, V.G. ve Greene, K.V. (1978). Fiscal Illusion, The Nature of Public Goods and Equation Specification, Public Choice, 33, 95-100.
  • Oates, W.E. (1969), “The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalisation and the Tiebout Hypothesis”, Journal of Political Economy 77, 957-971.
  • (1972). Fiscal Federalism, NewYork: Harcourt Brace Jovanovich.
  • (1975). Automatic Increases in Tax Revenues-The Effect on the Size of the Public Budget, InW.E Oates (ed) Financing the New Federalism: Revenue Sharing Conditional Grants and Taxation, Baltimore: John Hopkins University Press.
  • (1988). On the Nature and Measurement of Fiscal Illusion: A Survey, in “Taxation and Fiscal Federalism: Essays in Honor of Russell Mathews’’_G.Brennan etal., Eds.., Australian National Univ. Press, Canberra
  • Peek, P. ve Wilcox, J.A. (1984). “The Degree of Fiscal Illusion inI Rates: Some Direct Estimates”, American Economic Review, 74, 1061–1066.
  • Peterson, G. (1975). Voter Demand for Public School Expenditures, Chapterin J.E. Jackson (ed), Public Needs and Private Behaviour in Metropolitan Areas. Cambridge (Mass), Ballinger.
  • Pommerehne, W.W. (1978). Institutional Approaches to Public Expenditure: Empirical Evidence from Swiss Cities, Journal of Public Economics, 9, 255-280.
  • Pommerehne, W.W. ve Schneider, F. (1978). Fiscal Illusion, Political Institutions and Local Public Spending, Kyklos, 31, 381-408
  • Puviani, A. (1967). Teoria della Illusione Finanziaria, Remo Sandon, Milan, 1903, Partially Translated and Edited by J.M Buchanan in “The Fiscal Illusion”, Chapter in Public Finance in Democratic Process:Fiscal Institutions and Individual Choice, Chapel Hill: University of North Carolina Press.
  • Roche, E. (1985). “The Incidence of Property Taxes on Renters”, Unpublished Paper. Schwab, R.M. ve Zampelli, E.M. (1987). Disentangling the Demand Function from the Production Function for Local Public Services: The Case of Public Safety, Journal of Urban Economics, 33, 245-260.
  • SYSTAT (2007). Software Inc., SYSTAT12
  • Tabachnick, B.G. ve Fidel, L.S. (1996). Using Multivariate Statistics, California State University, NorthBridge.
  • TÜİK (2011). Dış Ticaret İstatistikleri Yıllığı.
  • Ünlükaplan, Y. (2008). Çok Değişkenli İstatistiksel Yöntemlerin Peyzaj Ekolojisi Araştırmalarında Kullanımı, Çukurova Üniversitesi Fen Bilimleri Enstitüsü, Peyzaj Mimarlığı Anabilim Dalı Yayınlanmamış Doktora Tezi.
  • Wagner, R.E. (1976). Revenue Structure, Fiscal Illusion and Budgetary Choice, Public Choice, 25, 45-61.
  • Wildasin, D.E. (1989). Demand Estimation for Public Goods: Distortionary Taxation and Other Sources of Bias, Regional Science and Urban Economics, 19, 353-379.
  • Winer, S.L. (1983). Some Evidence on the Effect of the Separation of Spending and Taxing Decisions, Journal of Political Economy, 91, 126-140.

TÜRKİYE EKONOMİSİNDE MALİ YANILSAMA ENDEKSİ OLUŞTURMA ÜZERİNE BİR DENEME

Year 2017, Issue: 56, 1 - 27, 31.03.2017

Melek Akdoğan Gedik

Abstract

Mali yanılsama, vergi ödeyenler tarafından kamu harcamalarının finansmanı amacıyla toplanan vergilerin ve kamu kesiminin büyüklüğü ile ilgili algıların ne derece gerçekçi olduğu ile ilgilenmektedir. Vergi sisteminin kolay anlaşılabilir bir yapıya sahip olmaması, uygulanan oran yapısı, vergileme yerine borçlanma veya para basmanın tercih edilmesi, vergi gelirleri içinde dolaylı vergi gelirlerinin dolaysız vergi gelirlerine oranla daha fazla olması, hükümet programlarına ilişkin duyulan güven gibi nedenlerle vergi ödeyenler gerçek vergi yüklerini ve kamu kesiminin büyüklüğünü tahmin etmekte zorlanabilirler. Bu çalışmada mali yanılsama kavramının teorik gelişimi, farklı mali yanılsama yaklaşımları ve ampirik çalışmalara dayalı bulgular yer almaktadır. Aynı zamanda bu bilgilerin ışığında, Türkiye ekonomisi için çeşitli göstergeler üzerinden mali yanılsama değerlendirmesi yapılarak, faktör analizi yöntemi ile endeks değeri elde edilmesi amaçlanmaktadır.

Keywords

Mali Yanılsama Faktör Analizi Yöntemi Türkiye Ekonomisi

References

  • Baker, S.H. (1983). The Determinants of Median Voter Tax Liability: An Empirical Test of the Fiscal Illusion Hypothesis, Public Finance Quarterly, 11, 95-108.
  • Barro, R.J. (1974). Are Government Bonds Net Wealth? Journal of Political Economy, 82 Nov.-Dec., 1095-1117
  • Barrios, S. ve Schaechter A. (2008). The Quality of Public Finances and Economic Growth, European Economy, Economic Papers 337 , Brussels.
  • Beck, J.H. (1984). Nonmonotonic Demand for Municipal Services: Variation Among Communities, National Tax Journal, 37, 55-68.
  • Bergstrom, T.C. ve Goodman, R.P. (1973). Private Demands for Public Goods, American Economic Review 63, 280-296.
  • Bradford, D. ve Oates, W. (1971). “The Analysis of Revenue Sharingina New Approach to Collective Fiscal Decisions”, Quarterly Journal of Economics, April, 85, 416-39.
  • Brazer, H.E. ve McCarty, T.A. (1987). Interaction Between Demand for Education and for Municipal Services.National Tax Journal, 40, 555-566.
  • Breeden, C.H. ve Hunter, W.J. (1985). Tax Revenue and Tax Structure, Public Finance Quarterly, 13, 216-224.
  • Brennan, G. ve Buchanan, J.M. (1980). The Power to Tax: Analytical Foundations of a Fiscal Constitution Cambridge: Cambridge University Press.
  • Buchanan, J.M. (1967). The Fiscal Illusion.In Public Finance in Democratic Process: Fiscal Institutions and Individual Choice, Chapel Hill: University of North Carolina Press.
  • (1969). Costand Choice, Markham Publishing Company.
  • (1977). “Institutional Constraint and Political Choice”Democracy in Deficit Vol.8 The Collected Works of Buchanan Liberty Fund, Indianapolis.
  • Carroll, R.J. ve Yinger, J. (1994), Is the Property Tax a Benefit Tax? The Case of Rental Housing, National Tax Journal, 47, 295-316.
  • Clotfelter, C.T. (1976). Public Spending for Higher Education: An Empirical Test of Two Hypotheses, Public Finance, 31, 177-195.
  • Craig, E.D. ve Heins, A.J. (1980). The Effect of Tax Elasticity on Public Spending, Public Choice 33, 267-275.
  • Crane, R. (1990). Price Specification and the Demand for Public Goods.Journal of Public Economics 43, 93-106.
  • Courant, P., Gramlich, E. ve Rubinfeld, D. (1979). The Stimulative Effects of Inter Governmental Grants: Or Why Money Sticks Where it Hits, InP.Mieszowski and W.Oakland (ed), Fiscal Federalism and Grants-in-Aid, Washington DC: The Urban Institute.
  • Cullis, J.G. ve Jones, P.R. (1987). Fiscal Illusion and Excessive Budgets: Some Indirect Evidence. Public Finance Quarterly, 15, 219-228.
  • Dalamagas, B.A. (1992). How Rival are the Ricardian Equivalence Proposition and the Fiscal Policy Potency View? Scottish Journal of Political Economy 39, 457-476.
  • (1993). Fiscal Illusion and the Level of Indebtedness: An Inter- national Comparison. South African Journal of Economics 61, 45-58.
  • Di Lorenzo, T.J. (1982a). Tax Elasticity and the Growth of Local Public Expenditure, Public Finance Quarterly, 10, 385-392.
  • (1982b). Utility Profits, Fiscal Illusion and Local Public Expenditures, Public Choice 38, 243-252.
  • Dollery, B.E. ve Worthington, A.C. (1995). State Expenditure and Fiscal Illusion in Australia: A Test of the Revenue Complexity, Revenue Elasticity and Flypaper Hypotheses, Economic Analysis and Policy.
  • (1996). “The Empirical Analysis of Fiscal llusion”, Journal of Economic Surveys, 10(3), 261-97.
  • Dougan, W.R ve Kenyon D.A (1988). “Pressure Groups and Public Expenditures : The Flypaper Effect Reconsidered” Economic Inquiry Vol.26 Issue 1 ppç159-170
  • Downs, A. (1957). An Economic Theory of Democracy, Harper Collins, NewYork. (1960).Why the Governments Budget is Too Small, World Politics, July.
  • Dunteman, G.H., 1989. Principal Component Analysis. Quantitative Applications in the Social Sciences Series, No.69.
  • Enrick, N.L . (1963). “A Pilot Study of Income Tax Consciousness” National Tax Journal, 16: 169-173
  • Epple, D. ve Schipper, K. (1981), Municipal Pension Funding: A Theory and Some Evidence, Public Choice, 37, 141-172.
  • Feenburg, D.R. ve Rosen, H.S. (1987). Tax Structure and Public Sector Growth, Journal of Public Economics, 32, 185-201.
  • Floyd, J.E. ve Hynes, J.A. (1978). Debt Illusion and Imperfect Information, European Economic Review, 11,379-386.
  • Galbraith, J.K. (1958). The Affluent Society Boston: Houghton-Mifflin.
  • Greene, K.V. ve Hawley, B.K. (1991). Personal Income Taxes, Elasticities and Fiscal Illusion.Public Choice, 72, 101-109.
  • Gronberg, T.J. (1980). The Interaction of Markets in Housing and Local Public Goods: A Simultaneous Equations Approach.Southern Economic Journal, 46, 445-455.
  • Hair, J.F., Anderson, R.E., Tatham, R.L. ve Black, W.C. (2014). Multivaritate Data Analysis, Prentice-Hall International, Inc., NewJersey.
  • Hammes, D.L. ve Wills, D.T. (1987). Fiscal Illusion and the Grantor Government in Canada, Economic Inquiry, 25, 707-713.
  • Hanushek, E.A. (1975). The Demand for Local Public Services: An Exploratory Analysis, Chapterin J.E. Jackson (ed) Public Needs and Private Behaviour in Metropolitan Areas, Cambridge (Mass): Ballinger.
  • Hayes, K.J. (1989). A Specification Test for Choosing the “Right” Public-Good Price, Journal of Business and Economic Statistics, 7, 267-273.
  • Henrekson, M. (1988). Swedish Government Growth: A Disequilibrium Analysis, in J.Lybeck and M.Henrekson (ed), Explaining the Growth of Government, Amsterdam: North-Holland.
  • Heyndels, B. ve Smolders, C. (1994). Fiscal Illusion at the Local Level: Empirical Evidence for the Flemish Municipalities, Public Choice, 80, 325-338.
  • Hunter, W.J. ve Scott C.E (1987), Statutory Changes in State Income Taxes: An Indirect Test of Fiscal Illusion, Public Choice, 53, 41-51.
  • Kirmanoğlu, H. (1990). “Maliye Teorisi İçinde Farklı Bir Yaklaşım Kamusal Tercihler Ekolü”, İÜ İktisat Fakültesi Maliye Araştırma Merkezi Konferansları Prof.Dr. Orhan Dikmen’e Armağan, 33, 105-116
  • (2011), Kamu Ekonomisi Analizi, Beta Basım Yayım Dağıtım AŞ, 3.Baskı, Cağaloğluİstanbul Laranjeira, E. ve Borges, P. (2013). “An Essay about the Misperception of Public Goods’ Costs and Benefits” Lusophone Management and Administrative Review March, 1(1), 16-26. Logan, R.R. (1986). Fiscal Illusion and the Grantor Government, Journal of Political Economy, 44, 1304-1318.
  • Lovell, M.C. (1978). Spending for Education: The Exercise of Public Choice, The Review of Economics and Statistics, 60,487-495.
  • Marshall, L. (1989). Fiscal Illusion in Public Finance: A Theoretical and Empirical Study, PhD Dissertation-University of Maryland.
  • (1991). New Evidence on Fiscal Illusion: The 1986 Tax Windfalls, American Economic Review, 81, 1336-1345.
  • Martinez-Vazquez, J. (1983). Renter’s Illusion or Savy? Public Finance Quarterly, 11, 237-247.
  • Harwood, G.B. ve Larkins, E.R. (1992). Withholding Position and IncomeTax Compliance: Some Experimental Evidence, Public Finance Quarterly, 20, 152-174.
  • Maurao, Paulo Reis (2008). “Toward’s Puviani’s Fiscal Illusion Index” Hacienda Pública Española / Revista de Economía Pública, 187-(4/2008): 49-86
  • McCulloch, J.R. (1975), A Treatise on the Practica Influence of Taxation and the Funding System, Original Edition 1845, Reprint D.P.O’Brien (ed), Edinburgh: Scottish Academic Press.
  • Mill, J.S. (1973).Principles of Political Economy, Longman, Green and Co.Original Edition 1848, New Edition 1909, Reprint New Jersey: Augustus M.Kelley, Clifton.
  • Misiolek, W.S. ve Elder, H.W. (1988). Tax Structure and the Size of Government: An Empirical Analysis of the Fiscal Illusion and Fiscal Stress Arguments, Publi Choice, 57, 233-245.
  • Moomau, P.H. ve Morton, R.B. (1992). Revealed Preferences for Property Taxes: An Empirical Study of Perceived Tax Incidence, The Review of Economics and Statistics 74, 176-179.
  • Munley, V.G. ve Greene, K.V. (1978). Fiscal Illusion, The Nature of Public Goods and Equation Specification, Public Choice, 33, 95-100.
  • Oates, W.E. (1969), “The Effects of Property Taxes and Local Public Spending on Property Values: An Empirical Study of Tax Capitalisation and the Tiebout Hypothesis”, Journal of Political Economy 77, 957-971.
  • (1972). Fiscal Federalism, NewYork: Harcourt Brace Jovanovich.
  • (1975). Automatic Increases in Tax Revenues-The Effect on the Size of the Public Budget, InW.E Oates (ed) Financing the New Federalism: Revenue Sharing Conditional Grants and Taxation, Baltimore: John Hopkins University Press.
  • (1988). On the Nature and Measurement of Fiscal Illusion: A Survey, in “Taxation and Fiscal Federalism: Essays in Honor of Russell Mathews’’_G.Brennan etal., Eds.., Australian National Univ. Press, Canberra
  • Peek, P. ve Wilcox, J.A. (1984). “The Degree of Fiscal Illusion inI Rates: Some Direct Estimates”, American Economic Review, 74, 1061–1066.
  • Peterson, G. (1975). Voter Demand for Public School Expenditures, Chapterin J.E. Jackson (ed), Public Needs and Private Behaviour in Metropolitan Areas. Cambridge (Mass), Ballinger.
  • Pommerehne, W.W. (1978). Institutional Approaches to Public Expenditure: Empirical Evidence from Swiss Cities, Journal of Public Economics, 9, 255-280.
  • Pommerehne, W.W. ve Schneider, F. (1978). Fiscal Illusion, Political Institutions and Local Public Spending, Kyklos, 31, 381-408
  • Puviani, A. (1967). Teoria della Illusione Finanziaria, Remo Sandon, Milan, 1903, Partially Translated and Edited by J.M Buchanan in “The Fiscal Illusion”, Chapter in Public Finance in Democratic Process:Fiscal Institutions and Individual Choice, Chapel Hill: University of North Carolina Press.
  • Roche, E. (1985). “The Incidence of Property Taxes on Renters”, Unpublished Paper. Schwab, R.M. ve Zampelli, E.M. (1987). Disentangling the Demand Function from the Production Function for Local Public Services: The Case of Public Safety, Journal of Urban Economics, 33, 245-260.
  • SYSTAT (2007). Software Inc., SYSTAT12
  • Tabachnick, B.G. ve Fidel, L.S. (1996). Using Multivariate Statistics, California State University, NorthBridge.
  • TÜİK (2011). Dış Ticaret İstatistikleri Yıllığı.
  • Ünlükaplan, Y. (2008). Çok Değişkenli İstatistiksel Yöntemlerin Peyzaj Ekolojisi Araştırmalarında Kullanımı, Çukurova Üniversitesi Fen Bilimleri Enstitüsü, Peyzaj Mimarlığı Anabilim Dalı Yayınlanmamış Doktora Tezi.
  • Wagner, R.E. (1976). Revenue Structure, Fiscal Illusion and Budgetary Choice, Public Choice, 25, 45-61.
  • Wildasin, D.E. (1989). Demand Estimation for Public Goods: Distortionary Taxation and Other Sources of Bias, Regional Science and Urban Economics, 19, 353-379.
  • Winer, S.L. (1983). Some Evidence on the Effect of the Separation of Spending and Taxing Decisions, Journal of Political Economy, 91, 126-140.
There are 71 citations in total.

Details

Subjects Political Science
Journal Section Articles
Authors

Melek Akdoğan Gedik

Publication Date March 31, 2017
Published in Issue Year 2017 Issue: 56

Cite

APA Akdoğan Gedik, M. (2017). AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, Mart 2017(56), 1-27.
AMA Akdoğan Gedik M. AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. March 2017;Mart 2017(56):1-27.
Chicago Akdoğan Gedik, Melek. “AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY”. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi Mart 2017, no. 56 (March 2017): 1-27.
EndNote Akdoğan Gedik M (March 1, 2017) AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi Mart 2017 56 1–27.
IEEE M. Akdoğan Gedik, “AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY”, İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, vol. Mart 2017, no. 56, pp. 1–27, 2017.
ISNAD Akdoğan Gedik, Melek. “AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY”. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi MART 2017/56 (March 2017), 1-27.
JAMA Akdoğan Gedik M. AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. 2017;Mart 2017:1–27.
MLA Akdoğan Gedik, Melek. “AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY”. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi, vol. Mart 2017, no. 56, 2017, pp. 1-27.
Vancouver Akdoğan Gedik M. AN ATTEMPT TO CONSTRUCT FISCAL ILLUSION INDEX FOR TURKISH ECONOMY. İstanbul Üniversitesi Siyasal Bilgiler Fakültesi Dergisi. 2017;Mart 2017(56):1-27.