TY  - JOUR
TT  - Vergilerin Emek Arzı Üzerindeki Gelir, İkame ve Mali Etkileri
AU  - Balseven, Hale
PY  - 2003
DA  - December
JF  - Gazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
PB  - Ankara Hacı Bayram Veli Üniversitesi
WT  - DergiPark
SN  - 1302-2024
SP  - 217
EP  - 238
VL  - 5
IS  - 2
N2  - The economic effects of taxes have been focused on especially by the supply side economists. Apart from its income generating function, the contribution of taxes to the economic develeopment depends on the potential effects of taxes on savings, investments and labour supply. These effects are namely the income, substitution and fiscal effects. It has been argued that tax reform, that would lead to an increase in the income effect and a decrease in the substitution effect, is important for the economic development and resource allocation. In this study, the potential effects of taxes on labour supply have been explained both theoretically and ampirically. The ampiric studies, examining the effects of tax reforms on labour supply realized in 1980s in industrialized countries, have shown that the effects are relatively low. The potential effects differ for the female and the male labour supply and for the low and the high income groups.
UR  - https://dergipark.org.tr/tr/pub/gaziuiibfd/issue//301299
L1  - https://dergipark.org.tr/tr/download/article-file/287723
ER  -