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GELİR DAĞILIMI EŞİTSİZLİĞİNİN AZALTILMASINDA ÇEVRE VERGİLERİNİN ROLÜ: OECD ÜLKELERİ ÇERÇEVESİNDE AMPİRİK BİR ÇALIŞMA

Year 2021, Volume: 14 Issue: 2, 1 - 28, 31.12.2021

Abstract

Çevre vergileri ve gelir dağılımı ilişkisi son yıllarda önemli bir tartışma konusu haline gelmiştir. Bu tartışmalar, 1990'lı yıllarda birçok ülkede hem çevre kirliliğinin azaltılması hem de istihdamın arttırılabilmesi adına bir dizi vergi reformunun gerçekleştirilmesiyle başlamıştır. Bu vergi reformlarıyla birlikte emek ve sermaye üzerindeki vergi yükü çevre kirliliğine sebep olan ürünler üzerine kaydırılmıştır. Ülkelerin vergi sisteminde yaşanan bu radikal değişiklikler birçok ürünün fiyatında artış yaşanmasına sebep olmuştur. Fiyatlarda yaşanan artıştan toplumun her kesiminin eşit derecede etkilendiğini söylemek oldukça güçtür. Bu doğrultuda makalenin amacı, 25 OECD üyesi ülkede uygulanan enerji, ulaşım ve diğer çevre vergilerinin gelir dağılımı üzerine etkilerini ampirik olarak tespit etmek ve negatif etkilerin azaltılabilmesi için öneriler ortaya koymaktır. Çalışmada Gini katsayısı ve yüzde yirmilik gelir dilimleri bağımlı değişkenler, enerji, ulaşım ve diğer çevre vergileri ise bağımsız değişkenler olarak ele alınmış ve bu değişkenler arasındaki kısa ve uzun dönem ilişki "Panel Veri Analizi" yöntemi ile incelenmiştir. Gerçekleştirilen analiz neticesinde enerji ve diğer çevre vergilerin gelir dağılımını bozduğu ve ulaşım vergilerinin ise gelir dağılımını iyileştirdiği tespit edilmiştir.

References

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  • Bacon, R. (2001). "Petroleum Taxes: Trends in Fuel Taxes (and Subsidies) and The Implications", The World Bank Group Private Sector And Infrastructure Network, Note Number 240, September 2011,1-4.
  • Beck, M.; Rivers, N.; Wigle, R.; Yonezawa, H. (2015). "Carbon Tax and Revenue Recycling: Impacts on Households in British Columbia”, Resource and Energy Economics, 41, 40-69.
  • De Mooij, R.A.; Bovenberg, A.L. (1998); "Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting", International Tax and Public Finance, 5(1), 7-39.
  • Dissou, Y.; Siddiqui, M.S. (2014). "Can Carbon Taxes be Progressive?", Energy Economics, 42, 88-100.
  • Douenne, T. (2018)."The Vertical and Horizontal Distributive Effects of Energy Taxes: a case Study of a French Policy", FAERE Working Paper 2018. 10.
  • Duman, M. Y.; Şare, H. (2016). "Türkiye’de Çevre Vergileri", Vergi Sorunları Dergisi, Sayı: 334, 83-90.
  • Ekins, P. (1999). "European Environmental Taxes and Charges: Recent Experience, Issues and Trends”, Ecological Economics, 31(1), 39-62.
  • Ekins, P.; Speck, S. (2000). "Proposals of Environmental Fiscal Reforms and the Obstacles to their Implementation", Journal of Environmental Policy&Planning, 2(2), 93-114.
  • European Communities (2001). Environmental Taxes — A statistical Guide. Luxembourg: Office for Official Publications of the European Communities.
  • Garcia-Muros, X.; Burguillo, M.; Gonzalez-Eguino, M.; Romero-Jordán, D. (2014). "Local Air Pollution and Global Climate Change Taxes: a Distributional Analysis for the case of Spain”, Journal of Environmental Planning and Management, 60(3), 419-436.
  • Jamali, T. (2007). Ekolojik Vergiler (Çevre Vergileri), Yaklaşım Yayınları, Ankara.
  • OECD (2020), Environmental Tax (indicator). doi: 10.1787/5a287eac-en (Accessed on 28 June 2020).
  • OECD (2018), Income Inequality (indicator). doi: 10.1787/459aa7f1-en (Accessed on 18 December 2018).
  • OECD (2013). Taxing Energy Use A Graphical Analysis, https://www.oecd.org/tax/tax-policy/TaxingEnergyUse_Executive Summary.pdf (26.04.2018).
  • OECD (2006). The Political Economy of Environmentally Related Taxes. Organisation for Economic Co-operation and Development.
  • OECD (2001). Environmentally Related Taxes: Issues and Strategies, OECD Publications, Paris.
  • Pesaran, H. M. (2004). “General Diagnostic Tests for Cross-Sectional Dependence in Panels”, University of Cambridge, Cambridge Working Papers in Economics, 435, University of Cambridge, and CESifo Working Paper Series No. 1229.
  • Pesaran, M. H. (2006). “Estimation and Inference in Large Heteregenous Panels with a Multifactor Error Structure”, Econometrica, 74(4), 967- 1012.
  • Pesaran, M. H.; Yamagata, T. (2008). “Testing Slope Homogeneity in Large Panels”, Journal of Econometrics, 142 (1), 50-93.
  • World Bank (2019). Poverty and Equity, https://databank.worldbank.org/data/ reports.aspx? source=poverty-and-equity-database (28.01.2019).
Year 2021, Volume: 14 Issue: 2, 1 - 28, 31.12.2021

Abstract

References

  • Aasness, J.; Larsen, E.R. (2003). "Distributional Effects of Environmental Taxes on Transportation”, Journal of Consumer Policy 26 (3), 279-300.
  • Bacon, R. (2001). "Petroleum Taxes: Trends in Fuel Taxes (and Subsidies) and The Implications", The World Bank Group Private Sector And Infrastructure Network, Note Number 240, September 2011,1-4.
  • Beck, M.; Rivers, N.; Wigle, R.; Yonezawa, H. (2015). "Carbon Tax and Revenue Recycling: Impacts on Households in British Columbia”, Resource and Energy Economics, 41, 40-69.
  • De Mooij, R.A.; Bovenberg, A.L. (1998); "Environmental Taxes, International Capital Mobility and Inefficient Tax Systems: Tax Burden vs. Tax Shifting", International Tax and Public Finance, 5(1), 7-39.
  • Dissou, Y.; Siddiqui, M.S. (2014). "Can Carbon Taxes be Progressive?", Energy Economics, 42, 88-100.
  • Douenne, T. (2018)."The Vertical and Horizontal Distributive Effects of Energy Taxes: a case Study of a French Policy", FAERE Working Paper 2018. 10.
  • Duman, M. Y.; Şare, H. (2016). "Türkiye’de Çevre Vergileri", Vergi Sorunları Dergisi, Sayı: 334, 83-90.
  • Ekins, P. (1999). "European Environmental Taxes and Charges: Recent Experience, Issues and Trends”, Ecological Economics, 31(1), 39-62.
  • Ekins, P.; Speck, S. (2000). "Proposals of Environmental Fiscal Reforms and the Obstacles to their Implementation", Journal of Environmental Policy&Planning, 2(2), 93-114.
  • European Communities (2001). Environmental Taxes — A statistical Guide. Luxembourg: Office for Official Publications of the European Communities.
  • Garcia-Muros, X.; Burguillo, M.; Gonzalez-Eguino, M.; Romero-Jordán, D. (2014). "Local Air Pollution and Global Climate Change Taxes: a Distributional Analysis for the case of Spain”, Journal of Environmental Planning and Management, 60(3), 419-436.
  • Jamali, T. (2007). Ekolojik Vergiler (Çevre Vergileri), Yaklaşım Yayınları, Ankara.
  • OECD (2020), Environmental Tax (indicator). doi: 10.1787/5a287eac-en (Accessed on 28 June 2020).
  • OECD (2018), Income Inequality (indicator). doi: 10.1787/459aa7f1-en (Accessed on 18 December 2018).
  • OECD (2013). Taxing Energy Use A Graphical Analysis, https://www.oecd.org/tax/tax-policy/TaxingEnergyUse_Executive Summary.pdf (26.04.2018).
  • OECD (2006). The Political Economy of Environmentally Related Taxes. Organisation for Economic Co-operation and Development.
  • OECD (2001). Environmentally Related Taxes: Issues and Strategies, OECD Publications, Paris.
  • Pesaran, H. M. (2004). “General Diagnostic Tests for Cross-Sectional Dependence in Panels”, University of Cambridge, Cambridge Working Papers in Economics, 435, University of Cambridge, and CESifo Working Paper Series No. 1229.
  • Pesaran, M. H. (2006). “Estimation and Inference in Large Heteregenous Panels with a Multifactor Error Structure”, Econometrica, 74(4), 967- 1012.
  • Pesaran, M. H.; Yamagata, T. (2008). “Testing Slope Homogeneity in Large Panels”, Journal of Econometrics, 142 (1), 50-93.
  • World Bank (2019). Poverty and Equity, https://databank.worldbank.org/data/ reports.aspx? source=poverty-and-equity-database (28.01.2019).
There are 21 citations in total.

Details

Primary Language Turkish
Journal Section Articles
Authors

Yakup Taşdemir

Timur Türgay

Publication Date December 31, 2021
Published in Issue Year 2021 Volume: 14 Issue: 2

Cite

APA Taşdemir, Y., & Türgay, T. (2021). GELİR DAĞILIMI EŞİTSİZLİĞİNİN AZALTILMASINDA ÇEVRE VERGİLERİNİN ROLÜ: OECD ÜLKELERİ ÇERÇEVESİNDE AMPİRİK BİR ÇALIŞMA. Uşak Üniversitesi Sosyal Bilimler Dergisi, 14(2), 1-28.

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