The Calculation of Weighted Price Elasticity of Tax: Turkey (1998-2013)

Engin Yılmaz and Bora Süslü

MPRA Paper from University Library of Munich, Germany

Abstract: In this study, the assumption of “the weighted price elasticity of tax is a unit in the developing countries” suggested in the first studies which examine the impacts of the inflation on tax revenues, will be reevaluated for Turkey in the period of 1998-2013. We use Turkish tax and price index data for calculating the weighted price elasticity of tax. Via the method of dynamic ordinary least squares (DOLS), the long run weighted price elasticity of tax system is guessed. The importance of this study is the fact that this is first study intended to the calculation of the weighted price elasticity of tax for Turkey. In this sense, it will be instructive study for the reconsideration of the assumption of “the weighted price elasticity of tax is a unit in the developing countries”.

Keywords: Tanzi Effect; Weighted Price Elasticity of Tax; Taxation (search for similar items in EconPapers)
JEL-codes: H20 H24 H30 (search for similar items in EconPapers)
Date: 2015-02-19, Revised 2015-04-15
New Economics Papers: this item is included in nep-ara, nep-cwa, nep-pbe and nep-pub
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Published in Çankırı Karatekin University Journal of The Faculty of Economics 04/2015.5/1(2015): pp. 337-346

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