
handle: 11499/51136
This study has two main aims. The first is calculating the share of indirect taxes in household income and expenditures in Turkey. The second aim is to measure the progressivity of Value Added Tax (VAT) and Special Consumption Tax (SCT) using expenditure and income methods. The analyses were carried out using the data obtained from the Household Budget Surveys for 2004-2019 by the Turkish Statistical Institute. The progressivity of VAT and SCT was measured with the Kakwani progressivity index. The findings show that VAT is progressive according to the expenditure method and regressive according to the income method. The SCT is progressive according to both methods.
Household Economics, Consumption Inequality, 330, Indirect Taxes, Consumption, VAT, Kakwani Progressivity Index
Household Economics, Consumption Inequality, 330, Indirect Taxes, Consumption, VAT, Kakwani Progressivity Index
| selected citations These citations are derived from selected sources. This is an alternative to the "Influence" indicator, which also reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | 0 | |
| popularity This indicator reflects the "current" impact/attention (the "hype") of an article in the research community at large, based on the underlying citation network. | Average | |
| influence This indicator reflects the overall/total impact of an article in the research community at large, based on the underlying citation network (diachronically). | Average | |
| impulse This indicator reflects the initial momentum of an article directly after its publication, based on the underlying citation network. | Average |
