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The Relationship between Income Distribution and Tax Revenues: Panel Data Analysis

Year 2024, Volume: 17 Issue: 1, 35 - 50, 26.02.2024
https://doi.org/10.29067/muvu.1373115

Abstract

Taxation on income and wealth and taxation on consumption have different effects on income distribution. While tax policies, on the one hand, provide government service expenditures for the welfare of the society, on the other hand, they have determinative effects on income distribution. This study aims to analyze the impact of tax policies on income inequality. For this purpose, the Gini coefficient is used to represent the equality/inequality in income distribution in 38 countries with available data covering the years 2003-2019 and the effect of income, wealth and consumption tax revenues on income distribution is analyzed. As a result, it is found that the countries in the sample group have distorted the income distribution, while taxes on income and wealth have adjusted the income distribution.

References

  • Adam, A., Kammas, P., & Lapatinas, A. (2015). Income inequality and the tax structure: Evidence from developed and developing countries. Journal of Comparative Economics, 43(1), 138-154. doi: 10.1016/j.jce.2014.05.006
  • Ataer, M. Y. (2021). Vergi ve kamu harcama politikalarının gelir dağılımına etkisi. T.C. Marmara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Ana Bilim Dalı Doktora Tezi, 1-220.
  • Aydın, A. (2020). Rawls ve Nozick: Bireysel Haklar, Tercihler ve Yetenekler Üzerine. Kilikya Felsefe Dergisi, (2), 247-262.
  • Bargain, O., Callan, T. Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach. J Econ Inequal 8, 1–21 (2010). doi: 10.1007/s10888-008-9101-4.
  • Biswas, S., Chakraborty, I., ve Hai, R. (2017). Income inequality, tax policy, and economic growth. The Economic Journal, 127(601), 688-727. doi: 10.1111/ecoj.12485
  • Balseven, H. ve Tuğcu, C. (2017). Analyzing the Effects of Fiscal Policy on Income Distribution: A Comparison Between Developed and Developing Countries. International Journal of Economics and Financial Issues, 7 (2), 377-383.
  • Bulut, E., Yayla, N., Yaraşır, S. ve Çeviş, İ. (2019). Maliye politikalarının gelir dağılımı üzerindeki etkisi: Panel veri analizi. ICOAEF VI International Conference on Applied Economics and Finance and Extended Wıth Social Sciences.
  • Cevik, S., ve Correa-Caro, C. (2020). Growing (un) equal: fiscal policy and income inequality in China and BRIC+. Journal of the Asia Pacific Economy, 25(4), 634-653. doi: 10.1080/13547860.2019.1699985
  • Ciminelli, G., Ernst, E., Giuliodori, M. ve Merola, R. (2017). The Composition Effects of Tax-Based Consolidations on Income Inequality. GLO Discussion Paper, 25, Global Labor Organization. doi: 10.1016/j.ejpoleco.2018.08.009
  • Duncan, D. ve Peter, K. S. (2012). Unequal Inequalities: Do progressive taxes reduce income inequality?. IZA Discussion Paper, No. 6910, 1-64. doi: 10.2139/ssrn.2164639
  • Eser, L. Y. ve Genç M.C. (2020). Gelir ve servet üzerinden alınan vergilerin gelir dağılımı üzerindeki etkisi: oecd ülkeleri örneği. Maliye Dergisi. 178, 224-239.
  • Fuest, C., Niehues, J., & Peichl, A. (2010). The Redistributive Effects of Tax Benefit Systems in the Enlarged EU. Public Finance Review, 38(4), 473-500. doi: 10.1177/1091142110373480
  • Jakubowski, E.ve Busse, R. (1998). Health Care Systems in the EU A comparative Study, European Parliament Working Paper,1-130.
  • Gupta, S. ve Jalles, J.T. (2022). Do tax reforms affect income distribution? Evidence from developing countries, Economic Modelling, 110, 1-18. doi: 10.1016/j.econmod.2022.105804
  • Güder, F. ve Kurt, S. (2018). Makro ekonomik değişkenlerin gelir adaletsizliği üzerine etkileri: BRIC-T ülkeleri için panel veri analizi. International Journal of Social Sciences and Education Research, 4 (3) 501-513. doi: 10.24289/ijsser.429178
  • Güler, H. (2017). Gelirin Optimal Vergilendirilmesi: Teori ve Politika. Uluslararası Ekonomik Araştırmalar Dergisi, 3(2), 241-251.
  • Güneş, S. (2016). Türkiye_ekonomisi_ve_kalkinma_göstergeleri, türkiye ekonomisi ve güncel makroekonomik konular. Akademi Yayınevi.
  • Joumard, I., Pisu, M., ve Bloch, D. (2012). Tackling income inequality: the role of taxes and transfers. OECD Journal of Economic Studies, 2012 (1), 37-70. doi: 10.1787/eco_studies-2012-5k95xd6l65lt
  • Kanca, O. C. ve Bayrak, M. (2019). Vergilerin gelir dağılımı üzerindeki belirleyiciliği: Panel veri analizi. Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23(4), 1495-1514.
  • Krever, R. ve Zhang, H. (2011). Progressive income taxation and urban individual income inequality. Asian Pacific Tax Bulletin, 17, 192-199.
  • Maina, A. W. (2017). The effect of consumption taxes on poverty and income inequality in kenya. International Journal of Accounting and Taxation, 5 (2), 56- 82. doi: 10.15640/ijat.v5n2a5
  • Martinez-Vazquez, V., Vuloviç, B., Dodson, M. (2012). The Impact of tax and expenditure policies on ıncome distribution: evidence from a large panel of countries. Review of Public Economics, 200, 95-130. doi: 10.2139/ssrn.2188608
  • Mehrara, M. ve Esfahani, P. (2016). The relationship between income distribution and tax structure in the selected countries. Journal of Tax Research, 28(76), 209-228.
  • Martorano, B. (2018). Taxation and inequality in developing countries: Lessons from the recent experience of Latin America. Journal of International Development, 30(2), 256-273. doi: 10.1002/jid.3350
  • Nantob, N. Y. (2016). Taxation and ıncome ınequality in developing countries: an empirical ınvestigation. Economics Bulletin, 36 (3), 1508-1522.
  • Nozick, R. (2015). Anarşi, devlet ve ütopya. (A. Oktay, Çev.). İstanbul: İstanbul Bilgi Üniversitesi Yayınları.
  • Oboh, T. ve Eromonsele, P. E. (2018). Taxation and income inequality in nigeria. Journal of Social Development, 7 (1), 63-72.
  • Oishi, S., Kushlev, K., ve Schimmack, U. (2018). Progressive taxation, ıncome ınequality, and happiness. American Psychologist, 73 (2), 1-12. doi: 10.1037/amp0000166
  • Pesaran, M. H. ve Yamagata, T. (2008). Testing slope homogeneity in largepanels. Journal of econometrics, 142(1), 50-93. doi: 10.1016/j.jeconom.2007.05.010
  • Piketty, T. ve Saez, E. (2013). Optimal labor income taxation. Handbook of Public Economics, Volume 5, Elsevier, 391-474. doi: 10.1016/B978-0-444-53759-1.00007-8
  • Prasad, N. (2008). Policies for redistribution: the use of taxes and social transfers. International Institute for Labour Studies. Discussion Paper. 194. doi: 10.2139/ssrn.1358237
  • Ramot, I. A. L. ve Ichihashi, M. (2012). The effect of tax structure on economic growth and income inequality. IDEC Discuss Paper, Hiroshima University.
  • Rawls, J. (2017). Bir adalet teorisi (V. A. Coşar, Çev.). Ankara: Phoenix Yayınevi. Rosen,H.S. ve Gayer,T, 2008, Public Finance. 8th Edition,McGrawHill Companies.
  • Sameti, M. ve Rafie, L. (2010). Interaction of income distribution taxes and economic growth (the case of ıran and same selected east asian countries). Iranian Economic Reviews, 14(25), 67-81. doi: 10.22059/ier.2010.32691
  • Tabar, Ç. (2023). Vergilerin gelir dağılımı üzerindeki etkisi: oecd ülkeleri üzerine panel veri analizi. International Journal of Public Finance. 8(1), 67-84. doi: 10.30927/ijpf.1145774
  • Taghizadeh-Hesary, F., Yoshino, N., ve Shimizu, S., (2018). The impact of monetary and tax policy on income inequality in japan. ADBI Working Paper, 837, 1-20. doi: 10.1111/twec.12782
  • Zandvakili, S. (1994). Income distribution and redistribution through taxation: an ınternational comparison. empirical economics, 19, 473-491. doi: 10.1007/BF01205949

Gelir Dağılımı ve Vergi Gelirleri Arasındaki İlişki: Panel Veri Analizi

Year 2024, Volume: 17 Issue: 1, 35 - 50, 26.02.2024
https://doi.org/10.29067/muvu.1373115

Abstract

Verginin gelir ve servet üzerinden alınması ile tüketim üzerinden alınmasının gelir dağılımı üzerinde farklı etkileri vardır. Vergi politikalarının bir taraftan toplumun refahı için hizmet harcamaları sunarken diğer taraftan gelir dağılımı üzerinde belirleyici etkileri olabilmektedir. Bu çalışma vergi politikalarının gelir adaleti üzerindeki etkisini analiz etmeyi hedeflemektedir. Bu amaca yönelik olarak çalışmada verisine ulaşılabilen 38 ülkenin 2003-2019 yıllarını kapsayan gelir dağılımındaki eşitliği/eşitsizliği temsilen Gini katsayısı verileri kullanılmış ve ülkelerin uygulamış oldukları gelir, servet, tüketim vergi gelirlerinin gelir dağılımına etkisi analiz edilmiştir. Sonuç olarak; örneklem grubundaki ülkelerin gelir dağılımını bozduğu, gelir ve servet üzerinden alınan vergilerin ise gelir dağılımını düzelttiği bulgusuna ulaşılmıştır.

References

  • Adam, A., Kammas, P., & Lapatinas, A. (2015). Income inequality and the tax structure: Evidence from developed and developing countries. Journal of Comparative Economics, 43(1), 138-154. doi: 10.1016/j.jce.2014.05.006
  • Ataer, M. Y. (2021). Vergi ve kamu harcama politikalarının gelir dağılımına etkisi. T.C. Marmara Üniversitesi Sosyal Bilimler Enstitüsü Maliye Ana Bilim Dalı Doktora Tezi, 1-220.
  • Aydın, A. (2020). Rawls ve Nozick: Bireysel Haklar, Tercihler ve Yetenekler Üzerine. Kilikya Felsefe Dergisi, (2), 247-262.
  • Bargain, O., Callan, T. Analysing the effects of tax-benefit reforms on income distribution: a decomposition approach. J Econ Inequal 8, 1–21 (2010). doi: 10.1007/s10888-008-9101-4.
  • Biswas, S., Chakraborty, I., ve Hai, R. (2017). Income inequality, tax policy, and economic growth. The Economic Journal, 127(601), 688-727. doi: 10.1111/ecoj.12485
  • Balseven, H. ve Tuğcu, C. (2017). Analyzing the Effects of Fiscal Policy on Income Distribution: A Comparison Between Developed and Developing Countries. International Journal of Economics and Financial Issues, 7 (2), 377-383.
  • Bulut, E., Yayla, N., Yaraşır, S. ve Çeviş, İ. (2019). Maliye politikalarının gelir dağılımı üzerindeki etkisi: Panel veri analizi. ICOAEF VI International Conference on Applied Economics and Finance and Extended Wıth Social Sciences.
  • Cevik, S., ve Correa-Caro, C. (2020). Growing (un) equal: fiscal policy and income inequality in China and BRIC+. Journal of the Asia Pacific Economy, 25(4), 634-653. doi: 10.1080/13547860.2019.1699985
  • Ciminelli, G., Ernst, E., Giuliodori, M. ve Merola, R. (2017). The Composition Effects of Tax-Based Consolidations on Income Inequality. GLO Discussion Paper, 25, Global Labor Organization. doi: 10.1016/j.ejpoleco.2018.08.009
  • Duncan, D. ve Peter, K. S. (2012). Unequal Inequalities: Do progressive taxes reduce income inequality?. IZA Discussion Paper, No. 6910, 1-64. doi: 10.2139/ssrn.2164639
  • Eser, L. Y. ve Genç M.C. (2020). Gelir ve servet üzerinden alınan vergilerin gelir dağılımı üzerindeki etkisi: oecd ülkeleri örneği. Maliye Dergisi. 178, 224-239.
  • Fuest, C., Niehues, J., & Peichl, A. (2010). The Redistributive Effects of Tax Benefit Systems in the Enlarged EU. Public Finance Review, 38(4), 473-500. doi: 10.1177/1091142110373480
  • Jakubowski, E.ve Busse, R. (1998). Health Care Systems in the EU A comparative Study, European Parliament Working Paper,1-130.
  • Gupta, S. ve Jalles, J.T. (2022). Do tax reforms affect income distribution? Evidence from developing countries, Economic Modelling, 110, 1-18. doi: 10.1016/j.econmod.2022.105804
  • Güder, F. ve Kurt, S. (2018). Makro ekonomik değişkenlerin gelir adaletsizliği üzerine etkileri: BRIC-T ülkeleri için panel veri analizi. International Journal of Social Sciences and Education Research, 4 (3) 501-513. doi: 10.24289/ijsser.429178
  • Güler, H. (2017). Gelirin Optimal Vergilendirilmesi: Teori ve Politika. Uluslararası Ekonomik Araştırmalar Dergisi, 3(2), 241-251.
  • Güneş, S. (2016). Türkiye_ekonomisi_ve_kalkinma_göstergeleri, türkiye ekonomisi ve güncel makroekonomik konular. Akademi Yayınevi.
  • Joumard, I., Pisu, M., ve Bloch, D. (2012). Tackling income inequality: the role of taxes and transfers. OECD Journal of Economic Studies, 2012 (1), 37-70. doi: 10.1787/eco_studies-2012-5k95xd6l65lt
  • Kanca, O. C. ve Bayrak, M. (2019). Vergilerin gelir dağılımı üzerindeki belirleyiciliği: Panel veri analizi. Atatürk Üniversitesi Sosyal Bilimler Enstitüsü Dergisi, 23(4), 1495-1514.
  • Krever, R. ve Zhang, H. (2011). Progressive income taxation and urban individual income inequality. Asian Pacific Tax Bulletin, 17, 192-199.
  • Maina, A. W. (2017). The effect of consumption taxes on poverty and income inequality in kenya. International Journal of Accounting and Taxation, 5 (2), 56- 82. doi: 10.15640/ijat.v5n2a5
  • Martinez-Vazquez, V., Vuloviç, B., Dodson, M. (2012). The Impact of tax and expenditure policies on ıncome distribution: evidence from a large panel of countries. Review of Public Economics, 200, 95-130. doi: 10.2139/ssrn.2188608
  • Mehrara, M. ve Esfahani, P. (2016). The relationship between income distribution and tax structure in the selected countries. Journal of Tax Research, 28(76), 209-228.
  • Martorano, B. (2018). Taxation and inequality in developing countries: Lessons from the recent experience of Latin America. Journal of International Development, 30(2), 256-273. doi: 10.1002/jid.3350
  • Nantob, N. Y. (2016). Taxation and ıncome ınequality in developing countries: an empirical ınvestigation. Economics Bulletin, 36 (3), 1508-1522.
  • Nozick, R. (2015). Anarşi, devlet ve ütopya. (A. Oktay, Çev.). İstanbul: İstanbul Bilgi Üniversitesi Yayınları.
  • Oboh, T. ve Eromonsele, P. E. (2018). Taxation and income inequality in nigeria. Journal of Social Development, 7 (1), 63-72.
  • Oishi, S., Kushlev, K., ve Schimmack, U. (2018). Progressive taxation, ıncome ınequality, and happiness. American Psychologist, 73 (2), 1-12. doi: 10.1037/amp0000166
  • Pesaran, M. H. ve Yamagata, T. (2008). Testing slope homogeneity in largepanels. Journal of econometrics, 142(1), 50-93. doi: 10.1016/j.jeconom.2007.05.010
  • Piketty, T. ve Saez, E. (2013). Optimal labor income taxation. Handbook of Public Economics, Volume 5, Elsevier, 391-474. doi: 10.1016/B978-0-444-53759-1.00007-8
  • Prasad, N. (2008). Policies for redistribution: the use of taxes and social transfers. International Institute for Labour Studies. Discussion Paper. 194. doi: 10.2139/ssrn.1358237
  • Ramot, I. A. L. ve Ichihashi, M. (2012). The effect of tax structure on economic growth and income inequality. IDEC Discuss Paper, Hiroshima University.
  • Rawls, J. (2017). Bir adalet teorisi (V. A. Coşar, Çev.). Ankara: Phoenix Yayınevi. Rosen,H.S. ve Gayer,T, 2008, Public Finance. 8th Edition,McGrawHill Companies.
  • Sameti, M. ve Rafie, L. (2010). Interaction of income distribution taxes and economic growth (the case of ıran and same selected east asian countries). Iranian Economic Reviews, 14(25), 67-81. doi: 10.22059/ier.2010.32691
  • Tabar, Ç. (2023). Vergilerin gelir dağılımı üzerindeki etkisi: oecd ülkeleri üzerine panel veri analizi. International Journal of Public Finance. 8(1), 67-84. doi: 10.30927/ijpf.1145774
  • Taghizadeh-Hesary, F., Yoshino, N., ve Shimizu, S., (2018). The impact of monetary and tax policy on income inequality in japan. ADBI Working Paper, 837, 1-20. doi: 10.1111/twec.12782
  • Zandvakili, S. (1994). Income distribution and redistribution through taxation: an ınternational comparison. empirical economics, 19, 473-491. doi: 10.1007/BF01205949
There are 37 citations in total.

Details

Primary Language Turkish
Subjects Accounting, Auditing and Accountability (Other)
Journal Section Issue
Authors

Elif Yalçın 0000-0002-0758-9909

Sevcan Güneş 0000-0001-8367-8965

Hakan Hotunluoğlu 0000-0002-2011-5978

Early Pub Date February 2, 2024
Publication Date February 26, 2024
Submission Date October 9, 2023
Acceptance Date December 2, 2023
Published in Issue Year 2024 Volume: 17 Issue: 1

Cite

APA Yalçın, E., Güneş, S., & Hotunluoğlu, H. (2024). Gelir Dağılımı ve Vergi Gelirleri Arasındaki İlişki: Panel Veri Analizi. Journal of Accounting and Taxation Studies, 17(1), 35-50. https://doi.org/10.29067/muvu.1373115

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