OECD Ülkelerinde İşgücüne Katılım Oranı ile Vergi Yükü Arasındaki İlişkinin İncelenmesi

Yıl 2023, Cilt: 37 Sayı: 2, 91 - 97, 15.04.2023

Batuhan Yıldırım Yeşim Rabia Kuştepeli

Öz

İşgücüne katılım oranı zaman içerisinde ülke ekonomileri için çok büyük önem arz etmeye başlamıştır. Özellikle Sanayi Devriminin gerçekleşmesiyle yaygınlaşan kitlesel üretim hammadelere olan talebi arttırmış ve dolayısıyla isgücüne olan ihtiyaç son derece artış göstermiştir. Dolayısıyla işgücüne katılım oranı ve onun belirleyicileri politika yapıcılar için önemle üzerinde durulan bir konu haline gelmiştir. Bu çalışmanın amacı OECD ülkelerinde vergi yükünün işgücüne katılım oranı üzerindeki etkisini tespit etmektir. Vergi yükü ve işgücüne katılım oranı arasındaki ilişkiyi tespit edebilmek için çalışma da literatür ile uyumlu 28 OECD ülkesi için 1990–2017 yıllarına ait makro veriler kullanılmıştır ve ülke seçimleri, verilerin ulaşılabilirliğine göre yapılmıştır. Analiz yöntemi olarak panel veri analizi kullanılmış olup, otokorelasyon ve yatay kesit bağımlığı sorunlarının üstesinden gelmek için GLS Period SUR modeli ve PCSE cross-sectional covariance metodu kullanılmıştır. Sonuçlar vergi yükü ile işgücüne katılım oranının ters orantılı olduğunu göstermektedir.

Anahtar Kelimeler

İşgücüne Katılım Oranı, Vergi Yükü, OECD, Period SUR Modeli

Analysis of the Relationship Between Tax Burden and Labor Force Participation Rates in OECD Countries

Öz

The labor force participation rate has become a vital indicator for economies, especially after the industrial revolution. Because of the mass production after the industrial revolution, the necessity of raw materials increased, which also brought a rise in labor demand. Thus, the labor force partici- pation rate and its determinants have become essential subjects for policymakers. The purpose of the study is to find out and evaluate the effect of the tax burden on labor force participation rate in Organisation for Economic Co-operation and Development (OECD) countries. The selected countries are determined in accordance with the availability of the data. Panel data estimations were implemented to data set, and due to cross-sectional dependency and autocorrelation prob- lems, the GLS period SURestimation method and cross-sectional covariance methods were used. The findings revealed that tax burden has a negative and significant impact on the labor force participation rate.

Anahtar Kelimeler

Labor force participation rate, OECD, period SUR model, tax burden

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