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OPTİMAL VERGİLENDİRME MARJLARINDA SORUNLAR ve BÜTÇE AÇIKLARININ REFAH ETKİSİ

Year 2003, , 169 - 178, 31.01.2003
https://doi.org/10.14783/maruoneri.682716

Abstract

In this study, we analyze that the matters of the optimal taxation in current period are brought up by a fall in the world rate of interest raises foreign wealth and a rise in foreign spending on a present goods in the scales of the interest’s rate therefore, the deficits result from a reduction in domestic taxes raises the world interest rate and thus the domestic budget deficit raises the equilibrium value of domestic consumption. The phenomenon lowers the corresponding value of foreign consumption and be effected by demographic station and the current saving rate. As may be seen in the last period of Turkey with γ<1, budget deficits exert real welfare and current effects.

References

  • [1] CREMER, H.; GAHVARI, F., "Uncertainty, Optimal Taxation and The Direct Versus Indirect Tax Controversy", The Economic Journal, Vol.105, No: 432, September 1995, ss.1169-1171,1173-1176.
  • [2] SPIRO, P.S., "The Exclusive Eject of Fiscal Deficits on Interest Rates", IMF Staff Papers, Vol.34, No: 4, June 1987, ss.400-402.
  • [3] ASCHAUER, D.A., "Fiscal Policy and Aggregate Demand", American Economic Review, Vol.75, No: 1, March 1985, ss.119-120.
  • [4] AUERBACH, A.J.; KOTLIKOFF, L., Dynamic Fiscal Policy, Cambridge University Press, London, 1987, ss.34- 39.
  • [5] TANZI, V., "Fiscal Policy Responses to Exogenous Shocks in Developing Countries", The American Economic Review, Vol.76, No: 2, May 1986, ss.88-91.
  • [6] FELDSTEIN, M.S., The Effects of Fiscal Policies When Income Are Uncertain: A Contradiction to Ricardian Equivalance, NBER Working Paper Series No: 2062, Newyork, November 1986, ss.74-87.
  • [7] HELPMAN, E.; RAZIN, A., "The Role of Saving and Investment in Exchange Rate Determination Under Alternative Monetary Mechanisms", Journal of Monetary Economics, Vol.13, No: 2, May 1984, ss.314-318.
  • [8] HOWARD, M.A., "State Tax and Expenditure Limitations: There is No Story", Public Budgeting and Finance, Vol.9, No: 2, Summer 1989, ss.84-89.
  • [9] LOWERY, D., "Limitations on Taxing and Spending Powers: An Assessment of Their Efiectiveness", Social Science Quarterly, Vol.64, June 1983, ss.251-254.
  • [10] SOWA, N.K., "Fiscal Deficits, Output Growth and Inlation Targets in Ghana", World Development, Vol.22, No: 8, August 1994, ss.1110-1111.
  • [11] BROCHIER, H.;. TABATONI, P., Mali İktisat, Çev. Adnan Erdaş, İstanbul İktisat Fak. Yay., No: 303, Fakülteler Matbaası İstanbul, 1971, ss.264-268.
  • [12] SCHMÖLDERS, G., Genel Vergi Teorisi, 4.B., Çev: Salih Turhan, İstanbul İktisat Fak. Yay., No: 374, İstanbul Fakülteler Matbaası, 1976, ss.115-119.
  • [13] ÖZKER, A.N., Enflasyonist Finansman Teorisi ve Türkiye, Beta Basım-Yayım A.Ş., İstanbul, 2000, ss.175, 258-259.
  • [14] CUDDINGTON, J.T.; VINALS, J M., "Budget Deficits and The Current Account", Journal of International Economics, Vol.21, No: 1/2, August 1986, ss.4-11.
  • [15] ŞENER, O., Kamu Ekonomisi, 6.B., Alkım Yayınlan, İstanbul, 1988, ss.233-234.
  • [16] EBRAHIMI, A.; HEADY, C., "Tax Design and Houshold Composition", The Economic Journal, Vol.98, No: 390, Conference, 1988, ss.91-92.
  • [17] HAMILTON, B.W., "Capitilization of Intrajurisdictional Differences in Local Tax Prices", American Economic Review, Vol.66, No: 2, May 1976, ss.750-751.
  • [18] GOODE, R., "Some Economic Aspects of Tax Administration", IMF Staff Papers, Vol.28, No: 2, June 1981, ss.262,266-275.
  • [19] JOYCE, P.G.; MULLINS, D.R., "The Changing Fiscal Structure of The State and Local Public Sector: The Impact of Tax and Expenditure Limitations", Public Administration Review, Vol.51, No: 3, May-June 1991, ss.245-246.
  • [20] ENDERS, W.; LEE, B.S., "Current Account and Budget Deficits; Twins or Distant Couisins", The Review of Economics and Statistics, Vol.LXXII, No: 3, August 1990, ss.375-378.
  • [21] FRENKEL, J.A.; RAZIN, A., Fiscal Policies and The World Economy, MIT Press, London, 1987, ss.303-319.
  • [22] DWYER, G.P.Jr., "Federal Deficits, Interest Rates and Monetary Policy", Journal of Money, Credit and Banking, Vol.XVII, No: 4, Part.2, November 1985, ss.661- 667,676-677.
  • [23] ALESINA, A.; TABELLINI, G., "A Positive Theory of Fiscal Deficits and Government Debt", The Review of Economic Studies, Vol.57, No:3, July 1990, ss.408-409.
  • [24] TAYLOR, L., Macro Models For Developing Countries, McGraw-Hill Book Company, Newyork, 1979, ss.102-103.
  • [25] DAVIS, G.; KANAGO, B., "Contract Duration, Inflation Uncertainty and The Welfare Effects of Inflation”, Journal of Macroeconomics, Vol.19, No: 2, Spring 1997, ss.241- 248.
  • [26] BUITER, W.H., "Measurement of Public Sector Deficit and It’s Implications For Policy Evaluation and Design”, IMF Staff Papers, Vol.30, No: 3, June 1983, ss.336-342.
  • [27] EASTERLY, W.; SHMIDT-HEBBEL, K., "Fiscal Adjustment and Macroeconomic Performance: A Synthesis", in William Eastrly, Carlos Alfredo Rodriguez and Klause Schmidt-Hebbel (eds.), Public Sector Deficit and Macroeconomic Performance, Oxford University Press, Newyork, ss.69-71.
  • [28] PERSSON, T., "Deficits and Intergenerational Welfare in Open Economies", Journal of International Economics, Vol.19, No: 3, August 1985, ss.12-17.
  • [29] Devlet İstatistik Enstitüsü, Türkiye İstatistik Yıllığı 1999, Ankara, Haziran 2000, ss.118-122.
  • [30] Devlet İstatistik Enstitüsü, Türkiye Ekonomisi İstatistik ve Yorumlar, Ekim-Aralık 2001, Ankara, Ocak 2002, ss.260-263.
  • [31] Devlet Planlama Teşkilatı, Temel Ekonomik Göstergeler, Ankara, Aralık 2001, s.84.
  • [32] Dış Ticaret Müsteşarlığı, Başlıca Ekonomik Göstergeler, Ankara, Ocak 2001, s.87.
  • [33] GREENWOOD, J.K.K., "Capital Controls and Fiscal Policy in The World Economy", Canadian Journal of Economics, Vol.18, No: 4, November 1985, ss.751-758.
Year 2003, , 169 - 178, 31.01.2003
https://doi.org/10.14783/maruoneri.682716

Abstract

References

  • [1] CREMER, H.; GAHVARI, F., "Uncertainty, Optimal Taxation and The Direct Versus Indirect Tax Controversy", The Economic Journal, Vol.105, No: 432, September 1995, ss.1169-1171,1173-1176.
  • [2] SPIRO, P.S., "The Exclusive Eject of Fiscal Deficits on Interest Rates", IMF Staff Papers, Vol.34, No: 4, June 1987, ss.400-402.
  • [3] ASCHAUER, D.A., "Fiscal Policy and Aggregate Demand", American Economic Review, Vol.75, No: 1, March 1985, ss.119-120.
  • [4] AUERBACH, A.J.; KOTLIKOFF, L., Dynamic Fiscal Policy, Cambridge University Press, London, 1987, ss.34- 39.
  • [5] TANZI, V., "Fiscal Policy Responses to Exogenous Shocks in Developing Countries", The American Economic Review, Vol.76, No: 2, May 1986, ss.88-91.
  • [6] FELDSTEIN, M.S., The Effects of Fiscal Policies When Income Are Uncertain: A Contradiction to Ricardian Equivalance, NBER Working Paper Series No: 2062, Newyork, November 1986, ss.74-87.
  • [7] HELPMAN, E.; RAZIN, A., "The Role of Saving and Investment in Exchange Rate Determination Under Alternative Monetary Mechanisms", Journal of Monetary Economics, Vol.13, No: 2, May 1984, ss.314-318.
  • [8] HOWARD, M.A., "State Tax and Expenditure Limitations: There is No Story", Public Budgeting and Finance, Vol.9, No: 2, Summer 1989, ss.84-89.
  • [9] LOWERY, D., "Limitations on Taxing and Spending Powers: An Assessment of Their Efiectiveness", Social Science Quarterly, Vol.64, June 1983, ss.251-254.
  • [10] SOWA, N.K., "Fiscal Deficits, Output Growth and Inlation Targets in Ghana", World Development, Vol.22, No: 8, August 1994, ss.1110-1111.
  • [11] BROCHIER, H.;. TABATONI, P., Mali İktisat, Çev. Adnan Erdaş, İstanbul İktisat Fak. Yay., No: 303, Fakülteler Matbaası İstanbul, 1971, ss.264-268.
  • [12] SCHMÖLDERS, G., Genel Vergi Teorisi, 4.B., Çev: Salih Turhan, İstanbul İktisat Fak. Yay., No: 374, İstanbul Fakülteler Matbaası, 1976, ss.115-119.
  • [13] ÖZKER, A.N., Enflasyonist Finansman Teorisi ve Türkiye, Beta Basım-Yayım A.Ş., İstanbul, 2000, ss.175, 258-259.
  • [14] CUDDINGTON, J.T.; VINALS, J M., "Budget Deficits and The Current Account", Journal of International Economics, Vol.21, No: 1/2, August 1986, ss.4-11.
  • [15] ŞENER, O., Kamu Ekonomisi, 6.B., Alkım Yayınlan, İstanbul, 1988, ss.233-234.
  • [16] EBRAHIMI, A.; HEADY, C., "Tax Design and Houshold Composition", The Economic Journal, Vol.98, No: 390, Conference, 1988, ss.91-92.
  • [17] HAMILTON, B.W., "Capitilization of Intrajurisdictional Differences in Local Tax Prices", American Economic Review, Vol.66, No: 2, May 1976, ss.750-751.
  • [18] GOODE, R., "Some Economic Aspects of Tax Administration", IMF Staff Papers, Vol.28, No: 2, June 1981, ss.262,266-275.
  • [19] JOYCE, P.G.; MULLINS, D.R., "The Changing Fiscal Structure of The State and Local Public Sector: The Impact of Tax and Expenditure Limitations", Public Administration Review, Vol.51, No: 3, May-June 1991, ss.245-246.
  • [20] ENDERS, W.; LEE, B.S., "Current Account and Budget Deficits; Twins or Distant Couisins", The Review of Economics and Statistics, Vol.LXXII, No: 3, August 1990, ss.375-378.
  • [21] FRENKEL, J.A.; RAZIN, A., Fiscal Policies and The World Economy, MIT Press, London, 1987, ss.303-319.
  • [22] DWYER, G.P.Jr., "Federal Deficits, Interest Rates and Monetary Policy", Journal of Money, Credit and Banking, Vol.XVII, No: 4, Part.2, November 1985, ss.661- 667,676-677.
  • [23] ALESINA, A.; TABELLINI, G., "A Positive Theory of Fiscal Deficits and Government Debt", The Review of Economic Studies, Vol.57, No:3, July 1990, ss.408-409.
  • [24] TAYLOR, L., Macro Models For Developing Countries, McGraw-Hill Book Company, Newyork, 1979, ss.102-103.
  • [25] DAVIS, G.; KANAGO, B., "Contract Duration, Inflation Uncertainty and The Welfare Effects of Inflation”, Journal of Macroeconomics, Vol.19, No: 2, Spring 1997, ss.241- 248.
  • [26] BUITER, W.H., "Measurement of Public Sector Deficit and It’s Implications For Policy Evaluation and Design”, IMF Staff Papers, Vol.30, No: 3, June 1983, ss.336-342.
  • [27] EASTERLY, W.; SHMIDT-HEBBEL, K., "Fiscal Adjustment and Macroeconomic Performance: A Synthesis", in William Eastrly, Carlos Alfredo Rodriguez and Klause Schmidt-Hebbel (eds.), Public Sector Deficit and Macroeconomic Performance, Oxford University Press, Newyork, ss.69-71.
  • [28] PERSSON, T., "Deficits and Intergenerational Welfare in Open Economies", Journal of International Economics, Vol.19, No: 3, August 1985, ss.12-17.
  • [29] Devlet İstatistik Enstitüsü, Türkiye İstatistik Yıllığı 1999, Ankara, Haziran 2000, ss.118-122.
  • [30] Devlet İstatistik Enstitüsü, Türkiye Ekonomisi İstatistik ve Yorumlar, Ekim-Aralık 2001, Ankara, Ocak 2002, ss.260-263.
  • [31] Devlet Planlama Teşkilatı, Temel Ekonomik Göstergeler, Ankara, Aralık 2001, s.84.
  • [32] Dış Ticaret Müsteşarlığı, Başlıca Ekonomik Göstergeler, Ankara, Ocak 2001, s.87.
  • [33] GREENWOOD, J.K.K., "Capital Controls and Fiscal Policy in The World Economy", Canadian Journal of Economics, Vol.18, No: 4, November 1985, ss.751-758.
There are 33 citations in total.

Details

Primary Language Turkish
Journal Section Eski Sayılar
Authors

A. Niyazi Özker This is me

Publication Date January 31, 2003
Published in Issue Year 2003

Cite

APA Özker, A. N. (2003). OPTİMAL VERGİLENDİRME MARJLARINDA SORUNLAR ve BÜTÇE AÇIKLARININ REFAH ETKİSİ. Öneri Dergisi, 5(19), 169-178. https://doi.org/10.14783/maruoneri.682716

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