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Laffer Eğri̇si̇ İçi̇n Uygulamali Bi̇r Anali̇z: Türki̇ye Örneği̇

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In 1974, Arthur Laffer pointed out that reductions in tax rates would rise tax revenues while increments in tax rates decreases tax revenue. This argument has been defined as Laffer curve. Laffer curve has been popular in 1980s and various empirical studies have been introduced by then. For the most part of the studies, the results supporting Laffer curve have been obtained. In this article, the econometric models of Laffer curve for Turkey for the period of 1982-2016 were estimated. The models give similar results. The applications of the tax administration takes place on the normal side of the Laffer curve for the most part of the sample period. Therefore, the increases in tax rates will raise tax revenues. For the rest of the sample period, the increases of tax rate will not raise tax revenues

Suggested Citation

  • Kaynar Bilgin, Handan, 2018. "Laffer Eğri̇si̇ İçi̇n Uygulamali Bi̇r Anali̇z: Türki̇ye Örneği̇," Academic Review of Humanities and Social Sciences, Bursa Teknik Üniversitesi, vol. 1(2), pages 84-99.
    • Handle: RePEc:ris:arhuss:0005
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    More about this item

    Keywords

    Laffer Eğrisi; Vergileme; Optimal Vergi; Model Tahmini;
    All these keywords.

    JEL classification:

    • C51 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Construction and Estimation
    • C52 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Model Evaluation, Validation, and Selection
    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General

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