A TAX REFORM PROPOSAL FOR TURKEY: FLAT TAX SYSTEM
Ekonomik Yaklaşım, cilt.31, sa.117, ss.417-443, 2020 (TRDizin)
- Yayın Türü: Makale / Tam Makale
- Cilt numarası: 31 Sayı: 117
- Basım Tarihi: 2020
- Doi Numarası: 10.5455/ey.17301
- Dergi Adı: Ekonomik Yaklaşım
- Derginin Tarandığı İndeksler: TR DİZİN (ULAKBİM)
- Sayfa Sayıları: ss.417-443
- Orta Doğu Teknik Üniversitesi Adresli: Evet
Özet
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.