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Evaluation of the Performance of Excise Tax on Demerit Goods in Turkey

Author

Listed:
  • Osman Gülden

    (Manisa Celal Bayar University)

  • Mustafa Mıynat

    (Manisa Celal Bayar University)

Abstract

The effectiveness of health taxes on vices harmful to health, especially alcoholic beverages and tobacco products, is an essential issue of debate. The study aims to analyze the effectiveness of excise taxes on vices, which have been practiced in Turkey since 2002. In the study, we conducted a performance analysis of these taxes with quantitative indicators in four main targets and sixteen sub-targets. As a result of the analysis, we concluded excise taxes in Turkey are partially successful for fiscal goals, efficiency cannot be achieved in economic, social, and public health outputs, and are unsuccessful in secondary targets.

Suggested Citation

  • Osman Gülden & Mustafa Mıynat, 2023. "Evaluation of the Performance of Excise Tax on Demerit Goods in Turkey," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 38(120), pages 73-96, October.
    • Handle: RePEc:acc:malfin:v:38:y:2023:i:120:p:73-96
    DOI: https://doi.org/10.33203/mfy.1269023
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    References listed on IDEAS

    as
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    3. Hoberg, Nikolai & Strunz, Sebastian, 2018. "When Individual Preferences Defy Sustainability — Can Merit Good Arguments Close the Gap?," Ecological Economics, Elsevier, vol. 143(C), pages 286-293.
    4. Ericson, Torgeir & Kjønstad, Bjørn Gunaketu & Barstad, Anders, 2014. "Mindfulness and sustainability," Ecological Economics, Elsevier, vol. 104(C), pages 73-79.
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    More about this item

    Keywords

    Excise Tax; Health Taxes; Tax Burden; Demerit Goods; Consumer Sovereignty;
    All these keywords.

    JEL classification:

    • H3 - Public Economics - - Fiscal Policies and Behavior of Economic Agents
    • H23 - Public Economics - - Taxation, Subsidies, and Revenue - - - Externalities; Redistributive Effects; Environmental Taxes and Subsidies
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

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