Alkollü İçecek Vergilerinin Sosyal Maliyetleri Azaltıcı Etkilerinin Bireysel Tutumlar Yönünden Analizi (İstanbul İli Örneği)
Abstract
Bu makalede, Türkiye perspektifinde alkollü içecekler üzerine salınan özel tüketim vergilerinin sosyal maliyetleri azaltıcı etkilerinin bireysel tutumlar yönünden analizi yapılacak ve ortaya çıkan sonuçlar eğitim, gelir ve medeni hal değişkenleri göz önünde bulundurularak değerlendirilecektir.
Keywords
References
- Badenes-Pla, N. & A.M. Jones (2003), “Addictive Goods and Taxes: A Survey From An Economic Perspective”, Revista De Economia Publica, 167:4, 123-153.
- Durrance, C.P. & S. Golden & K. Perreira & P. Cook (2011), “Taxing Sin and Saving Lives: Can Alcohol Taxation Reduce Female Homicides?”, Soscial Science & Medicine, 73, 169-176.
- Gabe, T. (2008), “Fiscal and Economic Impact of Beverage Excise Taxes Imposed By Maine Public Law 629”, <http://www.umaine.edu/soe/files/2009/06/bevtaxreport.pdf>, 13.01.2015.
- Güler, F. (2008), İstatistik Metodları ve Uygulamaları, Beta Yayınları, 2. Basım.
- Heien, D.M. (1995), “Are Higher Alcohol Taxes Justified?”, Cato Journal, Vol:15, 243-257.
- Lorenzi, P. (2004), “Sin Taxes”, Society, 41:3, 59-65.
- Nordblom, K. (2006), “The Complex Attitude to Alchohol Taxation”, <https://gupea.ub.gu.se/bitstream/2077/2713/1/gunwpe0207.pdf>, 13.01.2015.
- Sexton, R. (2013), Exploring Economics, South-Western, Cengage Learning.
- Smith, S. (2005), “Economics Issues in Alcohol Taxation”, in: Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving, Editor: Sijbren Cnossen, Oxford University Press.
- Son, C.H. & K. Topyan (2011), “The Effect of Alcoholic Beverage Excise Tax on Alcohol Attributable Injury Mortalities”, The European Journal of Health Economics, Volume 12, Issue 2, 103-113.
Alkollü İçecek Vergilerinin Sosyal Maliyetleri Azaltıcı Etkilerinin Bireysel Tutumlar Yönünden Analizi (İstanbul İli Örneği)
Abstract
Bu makalede, Türkiye perspektifinde alkollü içecekler üzerine salınan özel tüketim vergilerinin sosyal maliyetleri azaltıcı etkilerinin bireysel tutumlar yönünden analizi yapılacak ve ortaya çıkan sonuçlar eğitim, gelir ve medeni hal değişkenleri göz önünde bulundurularak değerlendirilecektir.
Keywords
References
- Badenes-Pla, N. & A.M. Jones (2003), “Addictive Goods and Taxes: A Survey From An Economic Perspective”, Revista De Economia Publica, 167:4, 123-153.
- Durrance, C.P. & S. Golden & K. Perreira & P. Cook (2011), “Taxing Sin and Saving Lives: Can Alcohol Taxation Reduce Female Homicides?”, Soscial Science & Medicine, 73, 169-176.
- Gabe, T. (2008), “Fiscal and Economic Impact of Beverage Excise Taxes Imposed By Maine Public Law 629”, <http://www.umaine.edu/soe/files/2009/06/bevtaxreport.pdf>, 13.01.2015.
- Güler, F. (2008), İstatistik Metodları ve Uygulamaları, Beta Yayınları, 2. Basım.
- Heien, D.M. (1995), “Are Higher Alcohol Taxes Justified?”, Cato Journal, Vol:15, 243-257.
- Lorenzi, P. (2004), “Sin Taxes”, Society, 41:3, 59-65.
- Nordblom, K. (2006), “The Complex Attitude to Alchohol Taxation”, <https://gupea.ub.gu.se/bitstream/2077/2713/1/gunwpe0207.pdf>, 13.01.2015.
- Sexton, R. (2013), Exploring Economics, South-Western, Cengage Learning.
- Smith, S. (2005), “Economics Issues in Alcohol Taxation”, in: Theory and Practice of Excise Taxation: Smoking, Drinking, Gambling, Polluting, and Driving, Editor: Sijbren Cnossen, Oxford University Press.
- Son, C.H. & K. Topyan (2011), “The Effect of Alcoholic Beverage Excise Tax on Alcohol Attributable Injury Mortalities”, The European Journal of Health Economics, Volume 12, Issue 2, 103-113.
There are 10 citations in total.
Details
| Primary Language | Turkish |
|---|---|
| Journal Section | Articles |
| Authors | |
| Publication Date | April 21, 2015 |
| Submission Date | April 14, 2015 |
| Published in Issue | Year 2015 Volume: 23 Issue: 24 |
