Uygulamada düz oranlı gelir vergilerinin ekonomik etkileri

Son yirmi yıldır dünyadaki birçok ülke düz oranlı gelir vergisi olarak adlandırılan reformları yürürlüğe koymaktadır. Bu reformlar ülkeden ülkeye büyük farklılıklar göstermektedir ve hiçbiri aslına uygun olarak tüm gelir kaynakları üzerinden alınan düz oranlı vergi değildir. Düz oranlı vergiler yatırımları, istihdamı ve milli geliri canlandıran bir araç olarak destek görmektedir. Bu çalışma, düz oranlı vergilerin ekonomik etkilerini incelemektedir. Düz oranlı vergi reformlarının mikro ve makroekonomik etkileri çerçevesinde iki ana sonuç ortaya çıkmaktadır: Öncelikle, düz oranlı vergiler belirli koşullar altında piyasanın etkinliğini artırmaktadır; ancak bu artış, eşitsizlik pahasına gerçekleşmektedir. Adalet açısından düz oranlı vergi reformlarının etkisi verginin dizaynına bağlıdır. İkinci olarak, düz oranlı vergi büyük ölçüde konjonktüre paralel bir etkiye sahiptir. Düz oranlı vergi reformları marjinal vergi yükünü azaltarak, yatırım ve tasarruflar için canlandırıcı bir etki göstermektedir; ancak, bu tedbirin devreye girmesiyle bütçe gelirleri otomatik olarak artmamaktadır.

The economic effects of flat taxes in practice: A review of the literature

Over the last two decades, many countries in the world have implemented socalled flat income tax reforms. These reforms vary significantly from country to country, and none of them represent a literal flat tax on all sources of income. Flat taxes are advocated on the belief that they will provide a strong stimulus to investment, employment and output. This paper explores economic effects of flat tax reforms. With respect to micro and macroeconomic effects of flat tax reforms the two key conclusions are as follows: First, flat taxes can in some circumtances enhance market performance but this is done at the cost of more inequality. In terms of equity, the effects of flat tax reforms depend on the design of flat tax. Second, the regime based on flat tax is strongly pro-cyclic. Flat tax reforms lovers marginal tax burdens, creating incentives for investment and saving but the budgetary revenues do not automatically get increased as a result of this measure.

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