ISSN 1300-1868
 

Original Article 


A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM

Burcu Özgün, Pınar Derin-Güre.

Abstract
Using a dynamic life cycle simulation model, this study aims to find macroeconomic effects of a flat tax reform for Turkish economy. Flat tax system removes all current tax rates and taxes all sources of income at the same rate by expensing the invest- ments in the year they are made. Although this is a simple tax system, the model projects significant increase in output as well as an increase in welfare by shifting from the graduated tax system to the flat tax.

Key words: Life-cycle Simulation, Computable General-Equilibrium Simulation, Over- lapping Generations Model, Flat Tax Reform, Turkish Tax System



Türkiye İçin Bir Vergi Reformu Önerisi: Düz Vergi Sistemi

Ozet
Dinamik bir yaşam döngüsü simülasyon modeli kullanan bu çalışma, Türkiye ekonomisi için düz bir vergi reformunun makroekonomik etkilerini bulmayı amaçlamaktadır. Düz vergi sistemi, tüm cari vergi oranlarını ortadan kaldırır ve tüm gelir kaynaklarını aynı oranda vergilendirerek yatırımları yapıldıkları yıl içinde değerlendirir. Bu basit bir vergi sistemi olmasına rağmen, model, kademeli vergi sisteminden sabit vergiye geçerek çıktıda önemli bir artış ve refahta bir artış öngörüyormektedir.

Anahtar Kelimeler: Yaşam Döngüsü Modeli, Ardışık Nesiller Analizi, Düz Vergi Reformu, Türk Vergi Sistemi. JEL Kodları: D91, E27, H20, H30.


 
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How to Cite this Article
Pubmed Style

BO, Derin-Gure P. A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. Ekonomik Yaklasim. 2020; 31(117): 417-443. doi:10.5455/ey.17301


Web Style

BO, Derin-Gure P. A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. http://www.ekonomikyaklasim.org/?mno=8493 [Access: January 18, 2021]. doi:10.5455/ey.17301


AMA (American Medical Association) Style

BO, Derin-Gure P. A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. Ekonomik Yaklasim. 2020; 31(117): 417-443. doi:10.5455/ey.17301



Vancouver/ICMJE Style

BO, Derin-Gure P. A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. Ekonomik Yaklasim. (2020), [cited January 18, 2021]; 31(117): 417-443. doi:10.5455/ey.17301



Harvard Style

, B. O. & Derin-Gure, . P. (2020) A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. Ekonomik Yaklasim, 31 (117), 417-443. doi:10.5455/ey.17301



Turabian Style

, Burcu Ozgun, and Pinar Derin-Gure. 2020. A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. Ekonomik Yaklasim, 31 (117), 417-443. doi:10.5455/ey.17301



Chicago Style

, Burcu Ozgun, and Pinar Derin-Gure. "A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM." Ekonomik Yaklasim 31 (2020), 417-443. doi:10.5455/ey.17301



MLA (The Modern Language Association) Style

, Burcu Ozgun, and Pinar Derin-Gure. "A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM." Ekonomik Yaklasim 31.117 (2020), 417-443. Print. doi:10.5455/ey.17301



APA (American Psychological Association) Style

, B. O. & Derin-Gure, . P. (2020) A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM. Ekonomik Yaklasim, 31 (117), 417-443. doi:10.5455/ey.17301