期刊名称：Transylvanian Review of Administrative Sciences
印刷版ISSN：1842-2845
出版年度：2019
卷号：15
期号：57
页码：103-118
DOI：10.24193/tras.57E.7
出版社：Babes Bolyai University
摘要：This paper focuses on an old but still discussed
postulate, the Khaldûn-Laffer curve, and
empirically applies it to personal income tax by
using annual time-series data of Turkey for the
period 1970-2015. From our analysis, two fundamental
findings emerge: first, Turkish data
provides evidence in favor of the Khaldûn-Laffer
curve, suggesting that there is a non-linearity
between tax rates and tax revenue. Second, the
optimal tax rate that maximizes revenue from
personal income tax is 15.03% against the current
rate we estimate at 15.37%. These findings
imply that Turkey’s current personal income tax
rate falls slightly into the prohibitive range of the
curve.
Overall, it is safe to argue that the current
personal income tax rate should be lowered to
its optimal value to maximize the revenue from
personal income taxation. If done so, the Turkish
fiscal authorities would be able to generate more
revenue with a relatively lower tax rate.
其他摘要：This paper focuses on an old but still discussed postulate, the Khaldûn-Laffer curve, and empirically applies it to personal income tax by using annual time-series data of Turkey for the period 1970-2015. From our analysis, two fundamental findings emerge: first, Turkish data provides evidence in favor of the Khaldûn-Laffer curve, suggesting that there is a non-linearity between tax rates and tax revenue. Second, the optimal tax rate that maximizes revenue from personal income tax is 15.03% against the current rate we estimate at 15.37%. These findings imply that Turkey’s current personal income tax rate falls slightly into the prohibitive range of the curve. Overall, it is safe to argue that the current personal income tax rate should be lowered to its optimal value to maximize the revenue from personal income taxation. If done so, the Turkish fiscal authorities would be able to generate more revenue with a relatively lower tax rate.
关键词：Turkey; tax policy; personal income
tax; optimal tax rate; Laffer curve.
其他关键词：Turkey;tax policy;personal income tax;optimal tax rate;Laffer curve
