___

• Acosta-Ormaechea, Santiago and Jiae Yoo, (2012), Tax Composition and Growth: A Broad Cross- Country Perspective, IMF Working Paper, No: 12/257 (October).
• Ahmad, Shahzad, Maqbool H. Sial and Nisar Ahmad (2016), “Taxes and Economic Growth: an Empirical Analysis of Pakistan”, European Journal of Business and Social Sciences, 5(2), pp. 16-29.
• Akram, Tanweer and Akram Das (2017), The Dynamics of Government Bond Yields in the Eurozone, Levy Economics Institute of Bard College, Working Paper, No: 889.
• Andrews, Donald W. K. (2005), “Cross-Section Regression with Common Shocks”, Econometrica, 73(5), pp. 1551–1585.
• Arachi, G., Valeria Bucci, and Alessandra Casarico (2015), “Tax Structure and Macroeconomic Performance”, International Tax and Public Finance, 22(4), pp. 635-662.
• Arnold, Jens M. (2008), Do Tax Structures Affect Aggregate Economic Growth? Emprical Evidence from A Panel of OECD Countries, Organisation for Economic Co-operation and Development, Working Paper, No: 2008(51),October.
• Arnold, Jens M., Bert Brys, Christopher Heady, Åsa Johansson, Cyrille Schwellnus and Laura Vartia (2011), “Tax Policy for Economic Recovery and Growth”, The Economic Journal, 121(550), pp. 59-80.
• Ataç, Beyhan (2013), Maliye Politikası: Gelişimi, Amaçları, Araçları ve Uygulama Sorunları, 10. Baskı, Turhan Kitabevi, Ankara.
• Barro, Robert J. (1990), “Government Spending in a Simple Model of Endogenous Growth”, Journal of Political Economy, 98 (5), pp. 103–125.
• Barro, Robert J. (1991), “Economic Growth in a Cross Section of Countries”, The Quarterly Journal of Economics, 106(2), pp. 407-443.
• Benos, Nikos (2009). Fiscal Policy and Economic Growth: Empirical Evidence from EU Countries, http://www2.aueb.gr/conferences/Crete2009/papers_recent/Benos.pdf, Erişim: 14.02.2017.
• Bleaney, Michael, Norman Gemmell and Richard Kneller (2001), “Testing the Endogenous Growth Model: Public Expenditure, Taxation, and Growth Over The Long Run”, Canadian Journal of Economics, 34(1), pp. 36-57.
• Bozoklu, Şeref ve Veli Yılancı (2013), “Finansal Gelişme ve İktisadi Büyüme Arasındaki Nedensellik Ilişkisi: Gelişmekte Olan Ekonomiler İçin Analiz”, Dokuz Eylül Üniversitesi İktisadi Ve İdari Bilimler Fakültesi Dergisi, 28(2), ss. 161-187.
• Branson, Johannah and C. Knox Lovell (2001), “A Growth Maximising Tax Structure for New Zealand”, International Tax and Public Finance, 8(2), pp. 129-146.
• Breusch, T. S. and A. R. Pagan (1980), “The Lagrange Multiplier Test and Its Applications to Model Specification in Econometrics.” The Review of Economic Studies, 47(1), pp. 239-253.
• Bujang, Imbarine, Taufik Abd Hakim and Ismail Ahmad (2013), “Tax Structure and Economic Indicators in Developing and High-Income OECD Countries: Panel Cointegration Analysis”, Procedia Economics and Finance, Vol. 7, pp. 164-173.
• Canavire-Bacarreza, Gustavo, Jorge Martinez-Vazquez and Violeta Vulovic (2013), Taxation and Economic Growth in Latin America. Inter-American Development Bank, Working Paper, No: 431.
• Çevik, Savaş and Chang-Gyu Oh (2013), “Tax Structure and Economic Growth: A Panel Data from OECD Countries”, Regional Industry Review, 36(1), pp. 31-54.
• Çevik, Savaş (2015), “Domestic Saving and Tax Structure: Evidence from Turkey”, Sosyoekonomi, 2015(1), January-March, pp. 87-112.
• Di Sanzo, Silvestro, Mariano Bella and Giovanni Graziano (2017), “Tax Structure and Economic Growth: A Panel Cointegrated VAR Analysis”, Italian Economic Journal, Vol. 3 (2017), pp. 1- 15.
• Doğaner-Gönel, Feride (2013), Kalkınma Ekonomisi, 2. Baskı, Eflatun Yayınları, Ankara.
• Dumitrescu, Elena-Ivona and Christopher Hurlin (2012), “Testing for Granger Non-causality in Heterogeneous Panels”, Economic Modelling, 29(4), pp.1450-1460.
• Durkaya, Mehmet ve Servet Ceylan (2006), “Vergi Gelirleri ve Ekonomik Büyüme”, Maliye Dergisi, Sayı 150 (Ocak-Haziran), ss. 79-89.
• Easterly, William and Sergio Rebelo (1993), “Fiscal Policy and Economic Growth: An Empirical Investigation”, Journal of Monetary Economics, 32(3), pp. 417-458.
• Fedeli, Silvia and Francesco Forte (2012), “Public Debt and Unemployment Growth: The Need for Fiscal and Monetary Rules. Evidence from OECD Countries (1981-2009)”, Economia Politica, 29(3), pp. 409-438.
• Fölster, Stefan and Magnus Henrekson (2001), “Growth Effects of Government Expenditure and Taxation in Rich Countries”, European Economic Review, 45(8), pp. 1501-1520.
• Gemmell, Norman, Richard Kneller and Ismael Sanz (2007). Tax Composition and Economic Growth in OECD Countries. Unpublished, University of Nottingham, Nottingham, UK.
• Gemmell, Norman, Richard Kneller and Ismael Sanz (2014), “The Growth Effects of Tax Rates in the OECD”, Canadian Journal of Economics, 47(4), pp. 1217-1255.
• Gober, Jerald R. and Jane O. Burns (1997), “The Relationship Between Tax Structures and Economic Indicators”, Journal of International Accounting, Auditing and Taxation, 6(1), pp. 1-24.
• Goulder, Lawrence H. (1995), “Environmental Taxation and The Double Dividend: A Reader's Guide”, International Tax and Public Finance, 2(2), pp. 157-183.
• Hall, Robert E. (1968), “Consumption Taxes Versus Income Taxes: Implications For Economic Growth”, In Proceedings of the Annual Conference on Taxation under the Auspices of the National Tax Association Vol. 61 (January), pp. 125-145, National Tax Association, California.
• Harberger, Arnold (1964), “Taxation, Resource Allocation, and Welfare”, In The Role of Direct and Indirect Taxes inThe Federal Reserve System (pp. 25-80), Princeton University Press.
• Helhel, Yeşim and Yakup Demir (2012), “The Relationship Between Tax Revenue and Economic Growth in Turkey: The Period of 1975-2011”, In 3rd International Symposium on Sustainable Development, 31 May-1 June, Sarajevo-Bosnia and Herzegovina.
• Johansson, Åsa, Christopher Heady, Jens Arnold, Bert Brys and Laura Vartia (2008), Taxation and Economic Growth, Organisation for Economic Co-operation and Development, Working Paper, No: 620, July.
• Jones, Larry, E., Rodolfo E. Manuelli and Peter E. Rossi (1993), “Optimal Taxation in Models of Endogenous Growth”, Journal of Political Economy, 101(3), pp. 485–517.
• Karras, Georgios (1999), “Taxes and Growth: Testing the Neoclassical and Endogenous Growth Models”, Contemporary Economic Policy, 17(2), pp. 177-188.
• Keho, Yaya (2011), “Tax Structure and Economic Growth in Cote d’Ivoire: Are Some Taxes Better Than Others?”, Asian Economic and Financial Review, 1(4), pp. 226-235.
• King, Robert G., & Sergio Rebelo (1990), “Public Policy and Economic Growth: Developing Neoclassical Implications”, Journal of Political Economy, 98(5, Part 2), pp.126-150.
• Kneller, Richard, Michael F. Bleaney and Norman Gemmell (1999), “Fiscal Policy and Growth: Evidence From OECD Countries”, Journal of Public Economics, 74(2), pp. 171-190.
• Koester, Reinhard B. and Roger C. Kormendi (1989), “Taxation, Aggregate Activity and Economic Growth: Cross-Country Evidence on Some Supply-Side Hypotheses, Economic Inquiry, 27(3), pp. 367-386.
• Krusell, Per, Vincenzo Quadrini and Jose Victor Rios-Rull (1996), “Are Consumption Taxes Really Better Than Income Taxes?”, Journal of Monetary Economics, 37(3), pp. 475-503.
• Lee, Young and Roger H. Gordon (2005), “Tax Structure and Economic Growth”, Journal of Public Economics, 89(5), pp. 1027-1043.
• Lucas, Robert E. (1990), “Supply-Side Economics: An Analytical Review”, Oxford Economic Papers, Vol. 42, pp. 293-316.
• Mamatzakis, E. C. (2005), “The Dynamic Responses of Growth To Tax Structure for Greece”, Applied Economics Letters, 12(3), pp. 177-180.
• Mangır, Fatih, ve H. Murat Ertuğrul (2012), “Vergi Yükü ve Ekonomik Büyüme İlişkisi: 1988-2011 Türkiye Örneği”, Maliye Dergisi, Sayı 162 (Ocak-Haziran), ss. 256-265.
• Marsden, Keith (1983), Links between Taxes and Economic Growth: Some Empirical Evidence on Some Supply Side Hypothesis, World Bank Staff Working Papers, No: 605, Washington D.C., USA.
• Martinez-Vazquez, Jorge, Violeta Vulovic and Yongzheng Liu (2011), “Direct Versus Indirect Taxation: Trends, Theory and Economic Significance”, The Elgar Guide to Tax Systems, Edward Elgar Publishing, pp. 37-92.
• Mendoza, Enrique G., Gian M. Milesi-Ferretti and Patrick Asea (1997), “On the Ineffectiveness of Tax Policy in Altering Long-Run Growth: Harberger's Superneutrality Conjecture”, Journal of Public Economics, 66(1), pp. 99-126.
• Myles, Gareth D. (2009), Economic Growth and Role of Taxation-Theory, Organization for Economic Co-operation and Development, Economics Department, Working Paper, No: 713.
• Pehlivan, Osman (2015), Kamu Maliyesi, Celepler Matbaacılık, Trabzon.
• Pesaran, M. Hashem, Yongcheol Shin and Ron P. Smith (1999), “Pooled Mean Group Estimation of Dynamic Heterogeneous Panels”, Journal of the American Statistical Association, 94(446), pp. 621-634.
• Pesaran, M. Hashem (2004), General Diagnostic Tests for Cross Section Dependence in Panels, Cambridge Working Papers in Economics No. 0435. Faculty of Economics, University of Cambridge.
• Pesaran, M. Hashem (2006). “Estimation and Inference in Large Heterogeneous Panels with a Multifactor Error Structure”, Econometrica, 74(4), pp. 967–1012.
• Pesaran, M. Hashem, Aman Ullah Takashi and Yamagata (2008), “A Bias-Adjusted LM Test of Error Cross-Section Independence” , The Econometrics Journal, 11(1), pp. 105-127.
• Pesaran, M. Hashem and Takashi Yamagata (2008), “Testing Slope Homogeneity in Large Panels.” Journal of Econometrics, 142(1), pp. 50-93.
• Phillips, Peter C. B., and Donggyu Sul (2003), “Dynamic Panel Estimation and Homogeneity Testing Under Cross Section Dependence”, Econometrics Journal, 6(1), pp. 217–259.
• Pınar, Abuzer (2012), Maliye Politikası: Teori ve Uygulama, 5. Baskı, Turhan Kitabevi, Ankara.
• Rebelo, Sergio (1991), “Long-Run Policy Analysis and Long-Run Growth”, Journal of Political Economy, 99(3), pp. 500-521.
• Romer, Paul M. (1990), “Endogenous Technological Change”, Journal of Political Economy, 98(5, Part 2), pp. 71-102.
• Skinner, Jonathan (1988), Taxation and Output Growth in Africa, International Economics Department, World Bank, Working Paper Series, No: 73 (August).
• Smith, L. Vanessa, Stephen Leybourne, Tae-Hwan Kim and Paul Newbold (2004), “More Powerful Panel Data Unit Root Tests With an Application to Mean Reversion in Real Exchange Rates”, Journal of Applied Econometrics, 19(2), pp. 147-170.
• Taha, Roshaiza, Loganathan Nanthakumar and Sisira R. Colombage (2011), “The Effect of Economic Growth on Taxation Revenue: The Case of a Newly Industrialized Country”, International Review of Business Research Papers, 7(1), pp. 319-329.
• Terzi, Harun ve Süleyman Yurtkuran, (2016), “Türkiye’de Dolaylı/Dolaysız Vergi Gelirleri ve GSYH İlişkisi”, Maliye Dergisi, Sayı 171 (Temmuz-Aralık), ss. 19-33.
• Topal, M. Hanefi (2017), “Çifte Kazanç Hipotezinin OECD Ekonomileri İçin Testi: Panel Eşbütünleşme ve Nedensellik Analizi”, The Journal of International Scientific Researches, 2(4), ss. 1-20.
• Ünlükaplan, İlter ve İbrahim Arısoy (2011), “Vergi Yükü ve Yapısı İle İktisadi Büyüme Arasındaki Dinamik Etkileşimler Üzerine Uygulamalı Bir Analiz”, ODTÜ İktisadi Gelişme Dergisi, 38(1), ss. 71-100.
• Westerlund, Joakim (2008), “Panel Cointegration Tests of The Fisher Effect”, Journal of Applied Econometrics
• 23(2), pp. 193-233.
• Wet, A. H., N. J. Schoeman and S. F. Koch (2005), “The South African Tax Mix and Economic Growth”, South African Journal of Economic and Management Sciences, 8(2), pp. 201-210.
• Widmalm, Frida (2001), “Tax Structure and Growth: Are Some Taxes Better Than Others?”, Public Choice, 107(3-4), pp. 199-219.
• Xing, Jing (2011), Does Tax Structure Affect Economic Growth? Empirical Evidence From OECD Countries, Centre for Business Taxation, Oxford University, Working Paper, No: 11/20 (October).
• Xing, Jing (2012), “Tax Structure and Growth: How Robust is The Empirical Evidence?”, Economics Letters, 117(1), pp. 379-382.
• Yardımcıoğlu, Fatih (2012), “OECD Ülkelerinde Sağlık ve Ekonomik Büyüme İlişkisinin Ekonometrik Bir İncelemesi”, Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 13(2), ss. 27-47.
• Yavuz, Hakan ve Furkan Beşel (2015), “Türkiye’de Uluslararası Ticaret ve Muamelelerden Alınan Vergi Gelirleri-Ekonomik Büyüme İlişkisi: Frekans Nedensellik Analizi”, Siyaset, Ekonomi ve Yönetim Araştırmaları Dergisi, 3(1), ss. 45-55.
• Yıldırım, Jülide ve Selami Sezgin (2002), “Defence, Education, and Health Expenditure in Turkey, 1924-96”, Journal of Peace Research, 39(5), pp. 569-580. Ekler
• Ek-1: Analize Dâhil Edilen OECD Ülkeleri Avustralya Avusturya Belçika Kanada Danimarka Finlandiya Fransa Almanya Norveç Portekiz İspanya İsveç Türkiye İngiltere ABD
• Ek-2: OECD Vergi Sınıflandırması
• Toplam Vergi Gelirleri = (1000+2000+3000+4000+5000+6000)
• GELİR VERGİLERİ
• Bireylerin gelir, kar payı ve sermaye kazançları üzerindeki vergiler
• Kurumların gelir, kar payı ve sermaye kazançları üzerindeki vergiler 1300 Diğer
• Sosyal güvenlik katkıları (SSC) 2100 Çalışan SSC 2200 İşveren SSC
• Serbest çalışan ve istihdam edilmeyen SSC 2400 Diğer SSC
• Ücret ve işgücü kazançları üzerindeki vergiler
• SERVET VERGİLERİ
• Taşınmaz mallar üzerindeki sürekli vergiler
• Net servet üzerindeki süreklli vergiler
• Veraset ve intikal vergisi
• Mali işlemler ve sermaye işlemleri vergisi
• Sürekli olmayan diğer servet vergileri
• Diğer servet vergileri
• TÜKETİM VERGİLERİ
• Üretim, satış ve transferler üzerindeki vergiler
• Mal ve hizmetler üzerindeki genel vergiler (KDV, Satış vs.)
• Özel mal ve hizmetler üzerindeki vergiler (Dış ticaret, gümrük vs.)
• 5110 ve 5120’e girmeyen diğer tüketim vergiler
• Mal kullanımı ve performans faaliyetleri üzerindeki vergiler
• 5100 ve 5200’e girmeyen diğer vergiler
• 1000, 2000, 3000, 4000 ve 5000 dışındaki diğer vergiler