OECD Ülkelerinde Vergi Takozu ve İşsizlik İlişkisi

Bu çalışmanın temel amacı, 36 OECD ülkesinde vergi takozunun toplam, kadın ve erkek işsizlik oranları üzerindeki etkisini 2000-2019 dönemi için Sistem GMM yöntemi ile araştırmaktır. Çalışmada bağımsız değişken olarak vergi takozunun yanı sıra iktisadi büyüme enflasyon ve ticari açıklık da kullanılmıştır. Sistem GMM yöntemi ile elde edilen bulgular şöyle sıralanabilir: i) Vergi takozundaki bir artış toplam, erkek ve kadın işsizlik oranlarını artırmaktadır. ii) Ekonomik büyüme, enflasyon ve ticari açıklıktaki bir artış, toplam, erkek ve kadın işsizlik oranlarını azaltmaktadır. iii) Vergi takozunun işsizliği arttırıcı etkisi kadınlara kıyasla erkeklerde daha fazladır.

Anahtar Kelimeler:

Vergi Takozu, İşsizlik, OECD, Sistem GMM

Tax Wedge and Unemployment Nexus in OECD Countries

The main purpose of this study is to investigate the effect of the tax wedge on the total, female, and male unemployment rates in 36 OECD countries for the period 2000-2019 by using the System GMM method. Besides the tax wedge, economic growth, inflation, and trade openness were also used as independent variables in the study. The findings obtained with the System GMM method can be listed as follows: i) An increase in the tax wedge increases the total, male, and female unemployment rates. ii) An increase in economic growth, inflation, and trade openness reduce the total, male, and female unemployment rates. iii) Unemployment increasing effect of the tax wedge is higher for males compared to females.

Keywords:

Tax Wedge, Unemployment, OECD, System GMM,

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