Statik ve dinamik optimal vergileme

Hükümet harcamalarının finanse edilmesi için ihtiyaç duyulan vergi gelirlerinin ekonomik aktivite üzerinde en az bozulmaya neden olacak şekilde toplanması toplumsal refah açısından çok önemlidir. Bu çalışmada statik ve dinamik ortam larda optimal vergileme incelenmektedir. Öncelikle statik ortamda optimal vergi lemeyle ilgili vergi oranları ve esneklikler, Ramsey kuralı, tek düze mal vergilemesi, üretim etkinliği gibi temel bazı sonuçlara yer verilmektedir. Daha sonra dinamik ortamda sermaye geliri, emek geliri, tüketim üzerinden alınan vergiler ve enflasyon vergisi konuları incelenmektedir. Optimal vergilemeyle ilgili önemli sonuçlardan birisi dinamik ortamda vergiden kaynaklanan bozulmaların zamanlar arasında düzleştirilmesidir. Vergi oranlarını sabit tutmak için bazı dönemlerde bütçe açığı veya fazlası vermek optimal bir politika olabilir. Bazı varsayımlar altında genel olarak uzun dönemde sermaye geliri üzerinden vergi alınmaması optimaldir. Ancak uzun dönemde dahi sermaye gelirinin vergilendirilmesinin optimal olduğu bazı durumlar da bulunmaktadır. Genel olarak sermaye gelirinin düşük oranda vergilendirilmesi konusundaki argümanların güçlü olduğu ileri sürülebilir. Enflasyon vergisi ile ilgili olarak literatürde bir uzlaşı bulunmamaktadır. Hükümet bazı gelirleri vergilendiremediğinde enflasyon vergisi kullanılabilir.

Static and dynamic optimal taxation

Collecting tax revenues that are needed to finance government expenditures in the least disturbing way on economic activity is very important for social welfare. This paper examines optimal taxation in both static and dynamic contexts. First we review some important results, such as inelasticites and tax rates, Ramsey rule, uniform commodity taxation and production efficiency, about optimal taxation in a static context. Then in a dynamic context, we discuss optimal capital income taxes, labor and consumption taxes and inflation tax. In a dynamic context, one of the important results related to optimal taxation is tax distortions should be smoothed across times. It may be an optimal policy to have budget deficits or surpluses in some periods to keep tax rates constant. Under some assumptions in the long run captial incomes should not be taxed. But there are also some conditions under that capital income should be taxed even in the long run. In general it can be argued that arguments for low capital income tax rates are strong. There is no agreement on inflation tax in the literature. When government can not tax all sources of income, inflation tax can be used.

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