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            <front>

                <journal-meta>
                                    <journal-id></journal-id>
            <journal-title-group>
                                                                                    <journal-title>Öneri Dergisi</journal-title>
            </journal-title-group>
                            <issn pub-type="ppub">1300-0845</issn>
                                        <issn pub-type="epub">2147-5377</issn>
                                                                                            <publisher>
                    <publisher-name>Marmara Üniversitesi</publisher-name>
                </publisher>
                    </journal-meta>
                <article-meta>
                                        <article-id pub-id-type="doi">10.14783/maruoneri.682716</article-id>
                                                                                                                                                                                            <title-group>
                                                                                                                        <article-title>OPTİMAL VERGİLENDİRME MARJLARINDA SORUNLAR ve BÜTÇE AÇIKLARININ REFAH ETKİSİ</article-title>
                                                                                                    </title-group>
            
                                                    <contrib-group content-type="authors">
                                                                        <contrib contrib-type="author">
                                                                <name>
                                    <surname>Özker</surname>
                                    <given-names>A. Niyazi</given-names>
                                </name>
                                                                    <aff>BALIKESİR ÜNİVERSİTESİ</aff>
                                                            </contrib>
                                                                                </contrib-group>
                        
                                        <pub-date pub-type="pub" iso-8601-date="20030131">
                    <day>01</day>
                    <month>31</month>
                    <year>2003</year>
                </pub-date>
                                        <volume>5</volume>
                                        <issue>19</issue>
                                        <fpage>169</fpage>
                                        <lpage>178</lpage>
                        
                        <history>
                                    <date date-type="received" iso-8601-date="20021202">
                        <day>12</day>
                        <month>02</month>
                        <year>2002</year>
                    </date>
                                                    <date date-type="accepted" iso-8601-date="20030101">
                        <day>01</day>
                        <month>01</month>
                        <year>2003</year>
                    </date>
                            </history>
                                        <permissions>
                    <copyright-statement>Copyright © 1994, Öneri Dergisi</copyright-statement>
                    <copyright-year>1994</copyright-year>
                    <copyright-holder>Öneri Dergisi</copyright-holder>
                </permissions>
            
                                                                                                <abstract><p>In this study, we analyze that the matters of the optimal taxation in current period are brought up by a fall in the world rate of interest raises foreign wealth and a rise in foreign spending on a present goods in the scales of the interest’s rate therefore, the deficits result from a reduction in domestic taxes raises the world interest rate and thus the domestic budget deficit raises the equilibrium value of domestic consumption. The phenomenon lowers the corresponding value of foreign consumption and be effected by demographic station and the current saving rate. As may be seen in the last period of Turkey with γ&amp;lt;1, budget deficits exert real welfare and current effects.</p></abstract>
                                                            
            
                                                            <kwd-group>
                                                    <kwd>Optimal vergilendirme</kwd>
                                                    <kwd>  Bütçe açıkları</kwd>
                                            </kwd-group>
                            
                                                                                                                        </article-meta>
    </front>
    <back>
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