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- Title
The Calculation of Weighted Price Elasticity of Tax: Turkey (1998-2013).
- Authors
YILMAZ, Engin; SÜSLÜ, Bora
- Abstract
In this study, the assumption of "the weighted price elasticity of tax is a unit in the developing countries" suggested in the first studies which examine the impacts of the inflation on tax revenues, will be reevaluated for Turkey in the period of 1998-2013. We use Turkish tax and price index data for calculating the weighted price elasticity of tax. Via the method of dynamic ordinary least squares (DOLS), the long run weighted price elasticity of tax system is guessed. The importance of this study is the fact that this is first study intended to the calculation of the weighted price elasticity of tax for Turkey. In this sense, it will be instructive study for the reconsideration of the assumption of "the weighted price elasticity of tax is a unit in the developing countries".
- Subjects
TURKEY; TAXATION; ELASTICITY (Economics); INFLATION risk; INCOME tax; INDIRECT taxation; GOVERNMENT revenue
- Publication
Çankırı Karatekin University Journal of the Faculty of Economics & Administrative Sciences, 2015, Vol 5, Issue 1, p337
- ISSN
1308-5549
- Publication type
Article