Indirect Taxation in Greece: Evaluation and Possible Reform

Καπλάνογλου, Γεωργία; Newbery, David

doi:10.2139/ssrn.301279

Cited by 2 publications

(1 citation statement)

References 31 publications

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“…By applying a utility function, the effect of the price changes on consumer's utility is discussed. Kaplanoglou and Newbery (2003) studied the effects of an indirect tax reform on household consumption in Greece. The study investigates possible outcomes, considering the case that Greece were to adopt the UK indirect tax system, using HBS data.…”

Section: Taxes and Consumption Demand Patternsmentioning

confidence: 99%

Tax Elasticity and Progressivity for Turkish Tax System

Ceylan¹

2019

Preprint

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I mainly used macroeconomic (time-series data) obtained from Central Bank of Republic of Turkey and General Directorate of Budget and Fiscal Control. The data is open to public and can be obtained free of charge. While the former institution provided GDP data derived from national accounts, the latter institution provided the tax revenue figures from 1924 onward. I also benefited from household budget survey data provided free of charge and open to public by Turkstat (official statistical institute). <div><br></div><div>My main method is time-series econometrics. I employed ARDL and FMOLS methods to derive figures which are used to calculate tax elasticity and to analyse tax progressivity. I adopted approach provided by Kakinaka et al (2006) to measure tax progressivity for Turkish economy. </div><div><br></div><div>The paper presents preliminary results of an ongoing project of the author. The first results were presented in her PhD thesis previously.</div><div><br></div><div><br></div>

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Section: Taxes and Consumption Demand Patternsmentioning

confidence: 99%

Tax Elasticity and Progressivity for Turkish Tax System

Ceylan¹

2019

Preprint

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An alternative way to model merit good arguments

Schroyen

2005

Journal of Public Economics

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Besley (1988) uses a scaling approach to model merit good arguments in commodity tax policy. In this paper, I question this approach on the grounds that it produces 'wrong' recommendations-taxation (subsidisation) of merit (demerit) goods-whenever the demand for the (de)merit good is inelastic. I propose an alternative approach that does not suffer from this deficiency, and derive the ensuing first and second best tax rules, as well as the marginal cost expressions to perform tax reform analysis.JEL code: H21

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Indirect Taxation in Greece: Evaluation and Possible Reform

Cited by 2 publications

References 31 publications

Tax Elasticity and Progressivity for Turkish Tax System

Tax Elasticity and Progressivity for Turkish Tax System

An alternative way to model merit good arguments

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