DÜZ VE ARTAN ORANLI KİŞİSEL GELİR VERGİSİ TARİFELERİNİN EKONOMİK ETKİLERİ.

BİRİNCİ, Nagihan; AKYAZI, Haydar

For many years, in the field of public finance, it has been adopted that progressive income tax is the most appropriate tariff for fairness in taxation and income distribution. However, in the context of the tax reforms carried out in the 1980s, it has been argued that this tariff reduced the demand for work, affected savings and investment decisions of taxpayers negatively and prevented economic development. As a result of this developments, it has been discussed the applicability of flat-rate income tax. This study aims to analyze the economic effects of the flat and progressive personal income tax rates. For this reason, the economic effects of these tariffs have been discussed with the contribution of the related literature in terms of saving, investment, growth and income distribution. In this study concluded that both of the tariffs have their own problems, however, the negative effects of progressive income tax on economic factors such as saving, investment and growth can be reduced by reasonably determining of tax bracket.

International Journal of Economic & Social Research, 2017, Vol 13, Issue 1, p45

1306-2174

Academic Journal