Gelir ve Servet Üzerinden Alınan Vergilerin Gelir Dağılımı Üzerindeki Etkisi: OECD Ülkeleri Örneği

Gelir da÷lmnda adalet için gelir ve servet üzerinden alnan vergilerin, vergi sisteminde önemli bir yer almas gerekti÷i düúüncesi teorik olarak kabul görmektedir. Bu çalúma, gelir ve servet üzerinden alnan vergilerle gelir da÷lm arasndaki iliúkiyi test etmeyi amaçlamaktadr. Bu kapsamda çalúmada OECD ülkelerinde 1990-2017 dönemi için gelir ve servet üzerinden alnan vergilerin gelir da÷lm üzerindeki etkisi test edilmiútir. Çalúmada konuya iliúkin teorik ve ampirik literatür verilmiú ardndan panel regresyon tahminleri yaplarak gelir ve servet üzerinden alnan vergilerin gelir da÷lm üzerindeki etkisi belirlenmiútir. Panel tahminlerinden elde edilen bulgular sonucunda gelir ve servet üzerinden alnan vergilerin gelir da÷lmndaki adaleti olumlu yönde etkiledi÷i tespit edilmiútir

The Impact of Income and Wealth Taxation on Income Distribution:The Case Study of OECD Countries

It is theoretically accepted that the taxes on income and wealth should take an important place in the tax system for equity in income distribution.This study aims to test the relationship between income and wealth taxes and income distribution. In this context, the impact of income and wealth taxes on income distribution was employed in the OECD countries for the period of 1990-2017. In this study, theoretical and empirical literature is given, then panel regressions are estimated and the impact of income and wealth taxes on income distribution is determined. As a result of the panel regressions estimations, it was found that taxes on income and wealth have a positive effect on the income distribution.

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