OECD ülkelerinde 1980 sonrası gelir vergisi reformlarının değerlendirilmesi

Bu çalışmanın amacı OECD üyesi ülkelerdeki farklı türdeki gelir vergisi reformlarını analiz etmektir. OECD ülkelerinde ideal vergileme modeli, bütün gelir türlerinin genel bir tarifeye göre vergilendirildiği Kapsamlı Gelir Vergisi modelidir. Ancak gerçekte birçok ülkede tam anlamıyla uygulanamamaktadır. Bunun yerine İskandinav ülkeleri 1990’ların başlarında sermaye gelirlerini düz ya da düşük bir orana, emek gelirlerini ise artan oranlı tarifeye tabi tutan İkili Gelir Vergisi modeline geçmiştir. Çok daha yakın dönemlerde ise vergi tarifesinin tek bir orana düşürülmesini ve temel bazı istisnalar hariç özel vergi ayrıcalıklarının ortadan kaldırılmasını öneren Tek Vergi politika zemininde çok geniş bir yankı bulmuştur. Ancak bunlar içerisinde en çok kabul gören İkili Gelir Vergisi sistemidir.

An evaluation of personal income tax reforms in oecd countries after 1980

The aim of this article was to analyze the reforms for discrete types of the income taxes applied in the OECD (Organization for Economic Co-operation and Development) countries. The ideal taxation form in the OECD countries is the Comprehensive Income Taxation model (CIT) where all types of incomes are implemented based on a common rate schedule. Nevertheless, no OECD country has fully implemented CIT model in the strict sense in practice. Instead, an alternative taxation model emerged beginning of the 1990s in the Scandinavian countries, in which a Dual Income Taxation (DIT) has been executed. In DIT model, all types of capital incomes are taxed at a uniform low or proportional tax rate while labor incomes subject to a progressive tax rate schedule. In more recent years, the accomplishment of flat rate tax proposals and abrogating special tax concessions excluding certain fundamental exceptions have received much attention on the political agenda. Nonetheless, among these tax models, DIT has gained the most admission.

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