Araştırma Makalesi
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The Sin Taxes Impact on Violence Incidents

Yıl 2018, Cilt: 5 Sayı: 1, 69 - 80, 15.01.2018
https://doi.org/10.17541/optimum.348754

Öz

In the old times, governments had gone to ban the
consumption of certain goods and services that’s considered as sin, and had
resorted to heavy penalties. After then, releasing of aware of states to taxing
these goods and services had changed view point of states. Recently, discussion
has begun if governments levy extra taxes on these goods and services to reduce
consumption or to obtain more revenue. In this study, the issue of whether or
not high sin taxes is really effective in achieving social purposes has been discussed.
Violence incidents (domestic violence) have been taken into account in terms of
social purpose effectiveness which is closely related to sin taxes. For this,
changes in tendency of consumption, and depending of using of such goods in
parallel with increasing tax rates have been studied in accordence of
(domestic) violence.

Kaynakça

  • Batırel, Ö.F. (2002), Özel Tüketim Vergisi ve 4760 Sayılı Özel Tüketim Vergisi Yasası üzerine bazı düşünceler, Vergi Dünyası, 253, 4-8.
  • Becker, G.S. (1974), Crime and punishment: an economic approach, In Gary S. Becker ve William M. Landes (Eds.) Essays in the economics of crime and punishment (pp. 1-54), NBER.
  • Becker, G.S. (1996), Accounting for tastes, Harward University Press, London.
  • Becker, G.S., Grossman, M. ve Murphy, K.M. (1988), An emprical analysis of cigarette addiction, The American Economic Review, 84(3), 396-418.
  • Becker, G.S. ve Murphy, K.M. (1988), A theory of rational addiction, Journal of Political Economy, 96(4), 675-700.
  • Caetano, R., Schafer, J. ve Cundradi, C.B. (2001), Alcohol-related ıntimate partner violence among white, black, and hispanic couples in The United States, Alcohol Research & Health, 25(1), 58-65.
  • Camargo, C.O., Hennekens, C.H., Gaziano, J.M., Glynn, R.J., Manson, J.E. ve Stampfer, M.J. (1997), Prospective study of moderate alcohol consumption and mortality in US male phsicians, Archives of Internal Medicine, 157(1), 75-85.
  • Carpenter, C. ve Dobkin, C. (2009), The Effect of Alcohol Consumption on Mortality: Regression Discontinuity Evidence From The Minimum Age, American Economic Journal Applied Economics, 1(1), 164-182.
  • Cawley, J. ve Ruhm, C.J. (2012), The Economics of Risky Health Behaviors, In Mark V. Pauly, Thomas G. McGuire ve Pedro P. Barros (Eds.) Handbook of health economics, 2, (pp.95-200) Elsevier Publication.
  • Chaloupka, F.J., Grossman, M. ve Saffer, H. (2002), The effects of price on alcohol consumption and alcohol-related problems, Alcohol Research and Health, 26(1), 22-34.
  • Chaloupka, F.J, Saffer, H. ve Grossman, M. (1991), Alcohol control policies and motor vehicle fatalities, NBER Working Paper Series 3831.
  • Chaloupka, F.J, Tauras, J.A. ve Grossman, M. (2000), The Economics of Addiction”, In Prabhat Jha ve Frank J. Chaloupka (Eds.), Tobacco control in developing countries (pp. 107-129), Oxford University Press.
  • Charles, P. ve Perreira, K.M. (2007), Intimate partner violence during pregnancy and 1-year post-partum, Journal of Family Violence, 22, 609-619.
  • Coker, A.L., Smith, P., McKeown, R.E. ve King, M. J. (2000), Frequency and correlates of intimate partner violence by type: physical, sexual, and psychological battering, American Journal of Public Health, 90(4), 553-559.
  • Cook, P.J. ve Moore, M.J. (2002), The economics of alcohol abuse and alcohol-control policies, Health Affairs, 21(2), 120-133.
  • Cook, P.J., Osterman, J. ve Sloan, F.A. (2005), Are alcohol excise taxes good for us? Short and long-term effects on mortality rates, NBER Working Paper Series, 11138.
  • Cook, P.J ve Tauchen, G. (1982), The effect of liqour taxes on heavy drinking, The Bell Journal of Economics, 13(2), 379-390.
  • Doll, R., Peto, R., Hall, E., Weatley K. ve Gray, R. (1994), Mortality in relation to consumption of alcohol: 13 years’ observation on male British doctors, BMJ, 309, 911-918.
  • Durance, C.P., Golden, S., Perreira, K. ve Cook, P. (2011), Taxing sin and saving lives: can alcohol taxation reduce female homicides?, Social Science & Medicine, (73), 169-176.
  • Farrel, P. ve Fuchs, V.R. (1981), Schooling and health: the cigarette connection, NBER Working Paper Series, 768.
  • Gilman, S.E., Martin, L.T., Abrams, D.B., Kawachi, I., Kubzansky, L., Loucks, E.B., et al. (2008), Educational attainment and cigarette smoking: a causal association?, International Journal of Epidemiology, (37), 615-624.
  • Gruber, J. ve Koszegi, B. (2002), A theory of government of addictive bads: optimal tax levels and tax ıncidence for cigarette excise taxation, NBER Working Paper, 8777.
  • Hyman, D.N. (2010), Public finance: a contemporary application of theory to policy (10. Ed.), South-Western Cengage Learning, USA.
  • Lorenzi, P. (2004), Sin taxes, Society, 41(3), 59-65.
  • Lyon, A.B. ve Schwab, R.M. (1995), Taxes in life-cycle framework: are sin taxes regressive?, The Review of Economics and Statistics, 77(3), 389-406.
  • Markowitzi S. (2005), Alcohol, drugs and violent crime, International Review of Law and Economics, (25), 20-44.
  • Markowitz, S. ve Grossman, M. (1998), Alcohol regulation and domestic violence towards children, Contemporary Economic Policy, 16(3), 309-320.
  • Johnson, C.M. ve Meier, K.J. (1990), Wages of sin: taxing America’s legal vices, The Western Political Quarterly, 43(3), 577-595.
  • Newman, S. Joel (2004), Slave tax as sin tax: 18th and 19th century perspectives, Wake Forest Law and Legal Theory Research Paper Series, 04-01.
  • Ryder, H.E. ve Heal, G.M. (1973), Optimal growth with ıntertemporally dependent preferences, The Review of Economic Studies, 40(1), 1-31.
  • T.C. Başbakanlık Aile Araştırma Kurumu (1995), Aile içi şiddetin sebep ve sonuçları (Aralık 1993-Aralık 1994), Başbakanlık Aile Araştırma Başkanlığı Yayınları, Yayın No: 86.
  • Thornton, M. (2004), Harm reduction and sin taxes: why gary becker is wrong, In The dynamics of intervention: regulation and redistribution in the mixed economy, [Available online at: http://dx.doi.org/10.1016/S1529-2134(05)08014-2]. Retrived on March 9, 2016
  • Young, D. J. ve Bielinska-Kwapisz (2002), Alcohol taxes and beverage prices, National Tax Journal, LV(1), 57-73.
  • Yuan, J.M., Ross, R.K, Gao, Y.T., Henderson B.E. ve Yu, M. C. (1997), Follow up study of moderate alcohol intake and mortality among middle aged men in Shanghai, China, British Medical Journal, 314(7073), 18-23.

Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi

Yıl 2018, Cilt: 5 Sayı: 1, 69 - 80, 15.01.2018
https://doi.org/10.17541/optimum.348754

Öz

Eski
tarihlerde devlet yöneticileri günah olarak kabul edilen bir takım mal ve
hizmetlerin tüketimini yasaklamaya gitmiş ve ağır cezalara başvurmuşlardır.
Ancak daha sonra bunları vergilendirerek gelir sağlayabileceklerinin farkına
varmaları devletlerin konuya bakışını önemli ölçüde değiştirmiştir. Son dönemlerde
devletin bu mal ve hizmetlerin tüketimini kısmak için mi yoksa daha fazla gelir
elde etmek için mi fazladan vergilendirmeye gittiği tartışılmaya başlanmıştır.
Bu çalışmada yüksek günah vergilerinin gerçekten sosyal amaca ulaşmada etkin
olup olmadığı konusu ele alınmıştır. Sosyal amaç etkinliği açısından da günah
vergilerinin yakından ilişkili olduğu (aile içi) şiddet olayları dikkate
alınmıştır. Bunun için de artan vergi oranları karşısında tüketim eğiliminde
meydana gelen değişimler ve bu tür malların kullanımına bağlı olarak (aile içi)
şiddet olayları ilişkisi irdelenmiştir.

Kaynakça

  • Batırel, Ö.F. (2002), Özel Tüketim Vergisi ve 4760 Sayılı Özel Tüketim Vergisi Yasası üzerine bazı düşünceler, Vergi Dünyası, 253, 4-8.
  • Becker, G.S. (1974), Crime and punishment: an economic approach, In Gary S. Becker ve William M. Landes (Eds.) Essays in the economics of crime and punishment (pp. 1-54), NBER.
  • Becker, G.S. (1996), Accounting for tastes, Harward University Press, London.
  • Becker, G.S., Grossman, M. ve Murphy, K.M. (1988), An emprical analysis of cigarette addiction, The American Economic Review, 84(3), 396-418.
  • Becker, G.S. ve Murphy, K.M. (1988), A theory of rational addiction, Journal of Political Economy, 96(4), 675-700.
  • Caetano, R., Schafer, J. ve Cundradi, C.B. (2001), Alcohol-related ıntimate partner violence among white, black, and hispanic couples in The United States, Alcohol Research & Health, 25(1), 58-65.
  • Camargo, C.O., Hennekens, C.H., Gaziano, J.M., Glynn, R.J., Manson, J.E. ve Stampfer, M.J. (1997), Prospective study of moderate alcohol consumption and mortality in US male phsicians, Archives of Internal Medicine, 157(1), 75-85.
  • Carpenter, C. ve Dobkin, C. (2009), The Effect of Alcohol Consumption on Mortality: Regression Discontinuity Evidence From The Minimum Age, American Economic Journal Applied Economics, 1(1), 164-182.
  • Cawley, J. ve Ruhm, C.J. (2012), The Economics of Risky Health Behaviors, In Mark V. Pauly, Thomas G. McGuire ve Pedro P. Barros (Eds.) Handbook of health economics, 2, (pp.95-200) Elsevier Publication.
  • Chaloupka, F.J., Grossman, M. ve Saffer, H. (2002), The effects of price on alcohol consumption and alcohol-related problems, Alcohol Research and Health, 26(1), 22-34.
  • Chaloupka, F.J, Saffer, H. ve Grossman, M. (1991), Alcohol control policies and motor vehicle fatalities, NBER Working Paper Series 3831.
  • Chaloupka, F.J, Tauras, J.A. ve Grossman, M. (2000), The Economics of Addiction”, In Prabhat Jha ve Frank J. Chaloupka (Eds.), Tobacco control in developing countries (pp. 107-129), Oxford University Press.
  • Charles, P. ve Perreira, K.M. (2007), Intimate partner violence during pregnancy and 1-year post-partum, Journal of Family Violence, 22, 609-619.
  • Coker, A.L., Smith, P., McKeown, R.E. ve King, M. J. (2000), Frequency and correlates of intimate partner violence by type: physical, sexual, and psychological battering, American Journal of Public Health, 90(4), 553-559.
  • Cook, P.J. ve Moore, M.J. (2002), The economics of alcohol abuse and alcohol-control policies, Health Affairs, 21(2), 120-133.
  • Cook, P.J., Osterman, J. ve Sloan, F.A. (2005), Are alcohol excise taxes good for us? Short and long-term effects on mortality rates, NBER Working Paper Series, 11138.
  • Cook, P.J ve Tauchen, G. (1982), The effect of liqour taxes on heavy drinking, The Bell Journal of Economics, 13(2), 379-390.
  • Doll, R., Peto, R., Hall, E., Weatley K. ve Gray, R. (1994), Mortality in relation to consumption of alcohol: 13 years’ observation on male British doctors, BMJ, 309, 911-918.
  • Durance, C.P., Golden, S., Perreira, K. ve Cook, P. (2011), Taxing sin and saving lives: can alcohol taxation reduce female homicides?, Social Science & Medicine, (73), 169-176.
  • Farrel, P. ve Fuchs, V.R. (1981), Schooling and health: the cigarette connection, NBER Working Paper Series, 768.
  • Gilman, S.E., Martin, L.T., Abrams, D.B., Kawachi, I., Kubzansky, L., Loucks, E.B., et al. (2008), Educational attainment and cigarette smoking: a causal association?, International Journal of Epidemiology, (37), 615-624.
  • Gruber, J. ve Koszegi, B. (2002), A theory of government of addictive bads: optimal tax levels and tax ıncidence for cigarette excise taxation, NBER Working Paper, 8777.
  • Hyman, D.N. (2010), Public finance: a contemporary application of theory to policy (10. Ed.), South-Western Cengage Learning, USA.
  • Lorenzi, P. (2004), Sin taxes, Society, 41(3), 59-65.
  • Lyon, A.B. ve Schwab, R.M. (1995), Taxes in life-cycle framework: are sin taxes regressive?, The Review of Economics and Statistics, 77(3), 389-406.
  • Markowitzi S. (2005), Alcohol, drugs and violent crime, International Review of Law and Economics, (25), 20-44.
  • Markowitz, S. ve Grossman, M. (1998), Alcohol regulation and domestic violence towards children, Contemporary Economic Policy, 16(3), 309-320.
  • Johnson, C.M. ve Meier, K.J. (1990), Wages of sin: taxing America’s legal vices, The Western Political Quarterly, 43(3), 577-595.
  • Newman, S. Joel (2004), Slave tax as sin tax: 18th and 19th century perspectives, Wake Forest Law and Legal Theory Research Paper Series, 04-01.
  • Ryder, H.E. ve Heal, G.M. (1973), Optimal growth with ıntertemporally dependent preferences, The Review of Economic Studies, 40(1), 1-31.
  • T.C. Başbakanlık Aile Araştırma Kurumu (1995), Aile içi şiddetin sebep ve sonuçları (Aralık 1993-Aralık 1994), Başbakanlık Aile Araştırma Başkanlığı Yayınları, Yayın No: 86.
  • Thornton, M. (2004), Harm reduction and sin taxes: why gary becker is wrong, In The dynamics of intervention: regulation and redistribution in the mixed economy, [Available online at: http://dx.doi.org/10.1016/S1529-2134(05)08014-2]. Retrived on March 9, 2016
  • Young, D. J. ve Bielinska-Kwapisz (2002), Alcohol taxes and beverage prices, National Tax Journal, LV(1), 57-73.
  • Yuan, J.M., Ross, R.K, Gao, Y.T., Henderson B.E. ve Yu, M. C. (1997), Follow up study of moderate alcohol intake and mortality among middle aged men in Shanghai, China, British Medical Journal, 314(7073), 18-23.
Toplam 34 adet kaynakça vardır.

Ayrıntılar

Bölüm Makaleler
Yazarlar

Abdulkerim Eroğlu

Haluk Egeli 0000-0002-4572-7911

Yayımlanma Tarihi 15 Ocak 2018
Gönderilme Tarihi 2 Kasım 2017
Yayımlandığı Sayı Yıl 2018 Cilt: 5 Sayı: 1

Kaynak Göster

APA Eroğlu, A., & Egeli, H. (2018). Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi. Optimum Ekonomi Ve Yönetim Bilimleri Dergisi, 5(1), 69-80. https://doi.org/10.17541/optimum.348754
AMA Eroğlu A, Egeli H. Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi. OEYBD. Ocak 2018;5(1):69-80. doi:10.17541/optimum.348754
Chicago Eroğlu, Abdulkerim, ve Haluk Egeli. “Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi”. Optimum Ekonomi Ve Yönetim Bilimleri Dergisi 5, sy. 1 (Ocak 2018): 69-80. https://doi.org/10.17541/optimum.348754.
EndNote Eroğlu A, Egeli H (01 Ocak 2018) Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi. Optimum Ekonomi ve Yönetim Bilimleri Dergisi 5 1 69–80.
IEEE A. Eroğlu ve H. Egeli, “Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi”, OEYBD, c. 5, sy. 1, ss. 69–80, 2018, doi: 10.17541/optimum.348754.
ISNAD Eroğlu, Abdulkerim - Egeli, Haluk. “Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi”. Optimum Ekonomi ve Yönetim Bilimleri Dergisi 5/1 (Ocak 2018), 69-80. https://doi.org/10.17541/optimum.348754.
JAMA Eroğlu A, Egeli H. Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi. OEYBD. 2018;5:69–80.
MLA Eroğlu, Abdulkerim ve Haluk Egeli. “Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi”. Optimum Ekonomi Ve Yönetim Bilimleri Dergisi, c. 5, sy. 1, 2018, ss. 69-80, doi:10.17541/optimum.348754.
Vancouver Eroğlu A, Egeli H. Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi. OEYBD. 2018;5(1):69-80.

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