Amerika Birleşik Devletleri’nde Vergi Harcamalarının Genel Seyri ve Trump Dönemi Vergi Harcamaları

Bu çalışmanın amacı, Trump dönemi vergi harcamalarını, ABD’deki vergi harcamalarının 1980 sonrası genel seyri ve 2017 yılında yürürlüğe giren Vergi İndirimleri ve İstihdam Yasası (Tax Cuts and Jobs Act) çerçevesinde değerlendirmektir. Çalışma, Trump döneminde vergi harcaması politikalarındaki değişimi, Trump’ın “Make America Great Again!” (Amerika’yı Yeniden Büyük Yap!) stratejisi ve siyasal tabanı olarak tarif edilen orta sınıflar açısından değerlendirmiştir. Sonuç olarak 2017 vergi yasası ile birlikte vergi harcamalarının Trump’ın siyasal tabanını oluşturan “orta sınıflardan” ziyade ABD’nin büyük şirketlerine ve yüksek gelir grubuna dahil hanelere yönelik olduğu sonucuna varılmıştır.

General Course of Tax Expenditure in The United States and Tax Expenditure of The Trump Period

The aim of this study is to evaluate the Trump period tax expenditures within the framework of the general course of tax expenditures in the USA after 1980 and the Tax Cuts and Jobs Act that came into force in 2017. The study evaluated the change in tax spending policies during the Trump period in terms of the middle classes described as Trump's political base and Make America Great Again strategy. As a result, with the 2017 tax law, it is concluded that the tax expenditures are directed towards the big companies of the USA, rather than the "middle classes" that make up Trump's political base.

___

  • Akdoğan, A. (2005). Kamu Maliyesi, Ankara: Gazi Kitabevi.
  • Americans for Tax Fairness (2019a). Chartbook: Trump-GOP Tax Cuts Failing Workers The Economy. Erişim adresi https://americansfortaxfairness.org/chartbook-trump-gop-tax-cuts-failing-workers-economy/
  • American For Tax Fairness (2019b). Costly Corporate Tax Cuts Benefit Few Workers. Erişim adresi https://americansfortaxfairness.org/issue/costly-corporate-tax-cuts-benefit-workers/
  • Batchelder L. L., Maag E., Huang C.C. ve Horton, E. (2017). Assessing President Trump’s Child Care Proposals. National Tax Journal, 70(4),759-782.
  • BBC (2018, Ekim 3). New York Times'tan Trump'a 'vergi usulsüzlüğü' suçlaması: New York vergi dairesi inceleme başlattı. Erişim adresi: https://www.bbc.com/turkce/haberler-dunya-45714907
  • BBC (2019, Nisan 8). Trump'ın vergi beyannamesi asla yayınlanmayaca. Erişim adresi: https://www.bbc.com/turkce/haberler-dunya-47848710.
  • Camillo, C.A. (2016). The US Healthcare System: Complex and Unequal. Global Social Welfare. 3(2), 151-160.
  • Corporate Finance Institute (CFI) (2019). What is Head of Household?. Erişim adresi: https://corporatefinanceinstitute.com/resources/knowledge/finance/head-of-household/
  • Committee for a Responsible Federal Budget (CRF) (2017, Ekim 25). Is President Trump’s tax cut the largest in history yet? Erişim adresi: http://www.crfb.org/blogs/president-trumps-tax-cut-largest-history-yet
  • Cole, A. (2016). Details and Analysis of the Donald Trump Tax Reform Plan. Erişim adresi: https://taxfoundation.org/details-analysis-donald-trump-tax-plan-2016/
  • Congressional Research Service (2019). Overview of the Federal Tax System in 2019. Erişim adresi:https://fas.org/sgp/crs/misc/R45145.pdf
  • Drukker, J.A., Gayer, T. ve Rosen H.S. (2018). The Mortgage Interest Deduction: Revenue And Distributional Effects. Erişim adresi: https://www.urban.org/sites/default/files/publication/98928/the_mortgage_interest_deduction_revenue_and_distributional_effects_1.pdf
  • Durmuş, M. (2019). Büyük Değişim Popülist Otoriterleşme. İstanbul: İmge.
  • Egesoy, M. (1965). Vergi Reformları 1960-196. Ankara: Sevinç Matbaası.
  • El-Sibaie, A. (2019). 2020 Tax Bracket. Erişim adresi: https://taxfoundation.org/2020-tax-brackets/
  • Foster, J.B. ve Chowdhury F. (2019). The Rise of the Right. Erişim adresi: https://monthlyreview.org/2019/10/01/the-rise-of-the-right/
  • Giray, F. (2002). Vergi Harcamaları: Harcama Vergileri Açısından Analizi. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi. 21(1), 27-52.
  • Glied, S (2018). Implications of the 2017 Tax Cuts and Jobs Act for Public Health. American Journal of Public Health.108(6): 734–736.
  • Greenberg S. ve Kaeding, N. (2018). Reforming the Pass- Through Deduction. Erişim adresi: https://taxfoundation.org/reforming-pass-through-deduction-199a/
  • Ibrahim, R. (2017). Tax Reform Under the Trump Administration. Review of Banking & Financial Law. 36, 635-646.
  • Horpedahl ve J. Searles H. (2013). The Tax Exclusion for Retirement and Pension Plans. Erişim adresi: https://www.mercatus.org/publications/government-spending/tax-exclusion-retirement-and-pension-plans.
  • Kayalıdere G. ve Mastar Özcan P. (2012). Gelir Vergisi Açısından Vergi Harcamalarının Analizi Türkiye ve Bazı OECD Ülke Örneklerİ. Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 17(1), 341-366.
  • Maag, E. (2018). Who Benefits from the Child Tax Credit Now. https://www.taxpolicycenter.org/sites/default/files/publication/152986/who_benefits_from_the_child_tax_credit_now_2.pdf
  • Mc Cleland R ve Syaed S. (2019). The TCJA’s Cap On Mortgage Interest Deductions Tells Us That Taxes Matter Up To A Point. Erişim adresi: https://www.taxpolicycenter.org/taxvox/tcjas-cap-mortgage-interest-deductions-tells-us-taxes-matter-point.
  • McBride, W. (2013). A Brief Hstroy of Tax Expenditure. Erişim adresi:https://taxfoundation.org/brief-history-tax-expenditures/
  • Milliyet (2020, Ocak 22) Trump yine tehdit etti! Anlaşma sağlanamazsa…” Erişim adresi: http://www.milliyet.com.tr/ekonomi/trump-yine-tehdit-etti-anlasma-saglanamazsa-6128060 Opportunity Fund (2020). Solid Business Plan? Erişim adresi: https://www.opportunityfund.org/about/
  • Öngen, T. (2002). Marx ve Sınıf. Praksis, 8, 9-29.
  • Öngen, Tülin (2014). Prometheus’un Sönmeyen Ateşi Günümüzde İşçi Sınıfı.Yordam: İstanbul.
  • Panitch, L. ve Gindin S. (2019). İmparatorluğu Trump’lamak. Çev. Çiğdem Çıdamlı. Altüst Olmuş Bir Dünya mı? Socialist Register 2019.Notabene: İstanbul.
  • Pedük, T. (2005). Dünya’da ve Türkiye’de Vergi Harcamaları. Trakya Üniversitesi Sosyal Bilimler Enstitüsü Yayımlanmamış Yüksek Lisans Tezi: Edirne.
  • Pomerleau, K. (2015). 2016 Tax Brackets. Erişim adresi: https://taxfoundation.org/2016-tax-brackets/
  • Riley, A. (2018). What is Trump? New Left Review, 114. https://newleftreview.org/issues/II114/articles/dylan-riley-what-is-trump.
  • Saraç, Ö. (2010). Vergi Harcamaları ve İktisadi Etkileri. Maliye Dergisi, 159. 262-267.
  • Sunley E. (2004). Tax Expenditures in the United States Experience and Practice. Brixi, H.P. Valenduc, C.M.A. & Swift L.Z. (Eds.). Shedding Light on Government içinde (s.155-171). World Bank Press.
  • Swift, L.Z., Hana, P. B. ve C. Valenduc (2004). Tax Expenditures: General Concept, Measurement and Overview of Country Practices. Brixi, H.P. Valenduc, C.M.A. ve Swift L.Z. (Eds.). Shedding Light on Government içinde (s.1-17). World Bank Press.
  • The Joint Committee on Taxation (1996). Estimes Of Federal Tax Expenditure for 1997-2001.Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=1206
  • The Joint Committee on Taxation (2002). Estimes Of Federal Tax Expenditure for 2002-2006. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=4461
  • The Joint Committee on Taxation (2006). Estimes Of Federal Tax Expenditure for 2006-2010. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=1199
  • The Joint Committee on Taxation (2010). Estimes Of Federal Tax Expenditure for 2009-2013. Erişim tarihi: https://www.jct.gov/publications.html?func=startdown&id=3642
  • The Joint Committee on Taxation (2012). Estimes Of Federal Tax Expenditure for 2011-2015. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=4386
  • The Joint Committee on Taxation (2017). Estimes Of Federal Tax Expenditure for 2016-2020. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=4971
  • The Joint Committee on Taxation (2018a).Estimes Of Federal Tax Expenditure for 2017-2021. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=5095
  • The Joint Committee on Taxation (2018b). Estimes Of Federal Tax Expenditure for 2018-2022. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=5148
  • The Joint Committee on Taxation (2019). Estimes Of Federal Tax Expenditure for 2019—2023. Erişim adresi: https://www.jct.gov/publications.html?func=startdown&id=5238 The Joint Comittee on Taxation [JCT] (2020). Overwiev. Erişim adresi: https://www.jct.gov/about-us/overview.html
  • The Tax Policy Center (2020a). How did the Tax Cuts and Jobs Act change personal taxes?. Erişim adresi: https://www.taxpolicycenter.org/briefing-book/how-did-tax-cuts-and-jobs-act-change-personal-taxes
  • The Tax Policy Center (2020b). How are capital gains taxed? Erişim adresi: https://www.taxpolicycenter.org/briefing-book/how-are-capital-gains-taxed
  • Tha Tax Policy Center (2020c). What is a territorial tax and does the United States have one now?. Erişim adresi: https://www.taxpolicycenter.org/briefing-book/what-territorial-tax-and-does-united-states-have-one-now
  • The Tax Policy Center (2020d). The exclusion lowers after tax cost of health insurance for Most Americans. Erişim adresi: https://www.taxpolicycenter.org/briefing-book/how-does-tax-exclusion-employer-sponsored-health-insurance-work
  • Toder, E. (2018). Eliminate The Deduction For Qualified Business Income And Require Most Firms To Be Taxed As Pass-Throughs. Erişim adresi: https://www.taxpolicycenter.org/taxvox/eliminate-deduction-qualified-business-income-and-require-most-firms-be-taxed-pass-throughs
  • U.S. Bureau of Labor Statistics (2019). 2018 National Occupational Employment and Wage Estimates United States. Erişim adresi: https://www.bls.gov/oes/current/oes_stru.htm United States Congres (2020). Joint Economic Committee. Erişim adresi: https://www.jec.senate.gov/public/index.cfm/about
  • Wamhoff, S. ve Gardner, M. (2018). Federal Tax Cuts in the Bush, Obama and Trump Years.Erişim adresi: https://itep.org/federal-tax-cuts-in-the-bush-obama-and-trump-years/
  • White House Council of Economic Advisers (2019). Two Years On, Tax Cuts Continue Boosting the United States Economy. Erişim adresi: https://www.whitehouse.gov/articles/two-years-tax-cuts-continue-boosting-united-states-economy/
  • Wolff, R. D. (2016). Capitalism’s Crisis Deepens Essays On The Global Economic Meltdown: Chicago Haymarket Books.
  • William G. Gale (2017). Gutting the Mortgage Interest Deduction. Erişim adresi: https://www.taxpolicycenter.org/taxvox/gutting-mortgage-interest-deduction
  • Yaraşlı, O. (2005). Türkiye’de Vergi Reformu. Ankara: Maliye Bakanlığı Yayınları.