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Average Effective Tax Rates on Consumption for Turkey : New Data and a Comparative Analysis

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  • Murat Ungor

Abstract

[EN] Consumption taxes are the most important source of revenues used to finance public spending in Turkey, where the share of taxes on consumption (general and specific) is more than 40%. This study computes the average effective tax rates on consumption for Turkish economy and provides a glimpse of how Turkey stands in comparison with other OECD countries. We provide new estimates, in a comparative perspective, using national income accounts and tax revenue statistics. Average effective tax rates on consumption increased from around 10.5% in 1998 to around 15.5-16.5% in 2012. Turkey has one of the lowest average effective tax rates on consumption in the OECD and the calculated tax rates are very similar to those for Greece in recent years. We present an exercise and show the importance of time-variant consumption taxes to understand the changes in aggregate labor supply in Turkey. We also note that the revision to the national accounts has effects on the calculated tax rates. [TR] Turkiye’de, tuketim (genel ve ozel) uzerindeki vergiler, yuzde 40’in uzerinde bir pay ile kamu harcamalarini finanse etmek icin kullanilan vergi gelirlerinin en onemli kaynagidir. Bu calisma, milli gelir hesaplari ve vergi hasilati istatistiklerini kullanarak, Turkiye ekonomisi icin, diger OECD ulkeleri ile karsilastirmali bir bicimde, tuketim uzerindeki ortalama efektif vergi oranlarini sergilemektedir. Hesaplanan vergi oranlari kullanilarak, tuketim uzerindeki efektif vergi oranlarinin tuketim-calisma uzerine etkileri incelenmektedir. Turkiye ve diger ulkeler icin rapor edilmis olan seriler, ulke karsilastirmalarini iceren degisik calismalarda kullanilabilir.

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Paper provided by Research and Monetary Policy Department, Central Bank of the Republic of Turkey in its series CBT Research Notes in Economics with number 1402.

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Date of creation: 2014
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Handle: RePEc:tcb:econot:1402

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  1. Oya Pinar Ardic & Burcay Erus & Gurcan Soydan, 2010. "An Evaluation of Indirect Taxes in Turkey," Working Papers 2010/01, Bogazici University, Department of Economics.
  2. Mathias Trabandt & Harald Uhlig, 2012. "How Do Laffer Curves Differ Across Countries?," Working Papers 2012-001, Becker Friedman Institute for Research In Economics.
  3. Bjørn Volkerink & Jan-Egbert Sturm & Jakob de Haan, 2002. "Tax Ratios in Macroeconomics: Do Taxes Really Matter?," Empirica, Springer, vol. 29(3), pages 209-224, September.
  4. Ohanian, Lee & Raffo, Andrea & Rogerson, Richard, 2008. "Long-term changes in labor supply and taxes: Evidence from OECD countries, 1956-2004," Journal of Monetary Economics, Elsevier, vol. 55(8), pages 1353-1362, November.
  5. Mendoza, Enrique G. & Razin, Assaf & Tesar, Linda L., 1994. "Effective tax rates in macroeconomics: Cross-country estimates of tax rates on factor incomes and consumption," Journal of Monetary Economics, Elsevier, vol. 34(3), pages 297-323, December.
  6. Lars Ljungqvist & Thomas J. Sargent, 2004. "Recursive Macroeconomic Theory, 2nd Edition," MIT Press Books, The MIT Press, edition 2, volume 1, number 026212274x, December.
  7. Ayse Imrohoroglu & Kaiji Chen, 2012. "Debt and the U.S. Economy," 2012 Meeting Papers 229, Society for Economic Dynamics.
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