OPTİMAL VERGİLEME ve RAMSEY OPTİMUM VERGİ KURALI

Yıl 2024, Cilt: 16 Sayı: 2, 243 - 263, 31.12.2024

Coşkun Can Aktan , Ebru Karaş

https://doi.org/10.53881/hiad.1558397

Öz

Normatif iktisat içerisinde yer alan optimal vergileme teorisi, toplumsal refah açısından en iyi vergilemenin nasıl olması gerektiğini araştıran bir alandır. Toplumsal refahın temel göstergeleri kaynak dağılımında etkinlik ve adalettir. Bu kapsamda optimal vergilemeden beklenen, kaynakların etkin ve adil dağılımını sağlayacak ideal bir vergilemenin yapılmasıdır. İdeal bir vergi sisteminde başta etkinlik ve adalet olmak üzere bir takım vergileme ilkelerine uygunluk aranmaktadır Bu yazıda optimal vergileme açısından Ramsey vergileri konusu incelenmektedir.

Anahtar Kelimeler

optimal vergi, ramsey, ters esneklik

Kaynakça

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