Get 20M+ Full-Text Papers For Less Than $1.50/day. Start a 14-Day Trial for You and Your Team.

Learn More →

TRADEOFF IN STABILITY AND GROWTH CASE STUDY OF INDIRECT TAXES IN TURKEY

TRADEOFF IN STABILITY AND GROWTH CASE STUDY OF INDIRECT TAXES IN TURKEY Recent research in the public finance literature has developed a new model for the analysis of tax structures. Unlike the traditional income elasticity methodology, this model examines a structure in terms of its growth rate and volatility of receipts. Once a structure is analyzed, the model demonstrates how revenue volatility may be reduced without sacrificing the rate of growth of receipts. This study applies this special methodology to the indirect tax structure of Turkey, in order to demonstrate how revenue instability can be minimized in a developing country. Results of the empirical analysis show how the indirect tax structure could be modified to obtain an acceptable rate of growth and volatility in receipts, to support essential government services. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Studies in Economics and Finance Emerald Publishing

TRADEOFF IN STABILITY AND GROWTH CASE STUDY OF INDIRECT TAXES IN TURKEY

Studies in Economics and Finance , Volume 13 (1): 19 – Jan 1, 1990

Loading next page...
 
/lp/emerald-publishing/tradeoff-in-stability-and-growth-case-study-of-indirect-taxes-in-UakUC4gink
Publisher
Emerald Publishing
Copyright
Copyright © Emerald Group Publishing Limited
ISSN
1086-7376
DOI
10.1108/eb028688
Publisher site
See Article on Publisher Site

Abstract

Recent research in the public finance literature has developed a new model for the analysis of tax structures. Unlike the traditional income elasticity methodology, this model examines a structure in terms of its growth rate and volatility of receipts. Once a structure is analyzed, the model demonstrates how revenue volatility may be reduced without sacrificing the rate of growth of receipts. This study applies this special methodology to the indirect tax structure of Turkey, in order to demonstrate how revenue instability can be minimized in a developing country. Results of the empirical analysis show how the indirect tax structure could be modified to obtain an acceptable rate of growth and volatility in receipts, to support essential government services.

Journal

Studies in Economics and FinanceEmerald Publishing

Published: Jan 1, 1990

There are no references for this article.

You’re reading a free preview. Subscribe to read the entire article.


DeepDyve is your
personal research library

It’s your single place to instantly
discover and read the research
that matters to you.

Enjoy affordable access to
over 18 million articles from more than
15,000 peer-reviewed journals.

All for just $49/month

Explore the DeepDyve Library

Search

Query the DeepDyve database, plus search all of PubMed and Google Scholar seamlessly

Organize

Save any article or search result from DeepDyve, PubMed, and Google Scholar... all in one place.

Access

Get unlimited, online access to over 18 million full-text articles from more than 15,000 scientific journals.

Your journals are on DeepDyve

Read from thousands of the leading scholarly journals from SpringerNature, Wiley-Blackwell, Oxford University Press and more.

All the latest content is available, no embargo periods.

See the journals in your area

DeepDyve

Freelancer

DeepDyve

Pro

Price

FREE

$49/month
$499/year

Save searches from
Google Scholar,
PubMed

Create folders to
organize your research

Export folders, citations

Read DeepDyve articles

Abstract access only

Unlimited access to over
18 million full-text articles

Print

20 pages / month