A Component Based Analysis For Taxes On Private Consumption Expenditure: OECD Countries
Journal Title: Journal of the Human and Social Science Researches - Year 2016, Vol 5, Issue 7
Abstract
Taxes that taxpayer have payed are taxes on income, wealth and expenditures. It is generally accepted in the literature that the most effective types of taxes on consumption expenditure are taxes on income and expenditures. In this study, it was analyzied relationship between private consumption expenditure, income tax, value-added tax and excise duty in OECD countries for 1990-2014 period by using Panel FMOLS test and Dumitrescu-Hurlin (2012) panel Granger causality test. According to the research results, there is causal relationship between taxes and private consumption expenditure. Panel FMOLS test results show that there is positive relationship between private consumption expenditure and excise duties, there is negative relationship between value-added tax and income tax. According to the panel general empricial findings of study, the increase in excise duty have a positive effect on private consumption expenditure, the increase in value-added tax and income tax have a negative effect on private consumption expenditure.
Authors and Affiliations
Fazlı YILDIZ| Yrd. Doç. Dr., Dumlupınar Üniversitesi İ.İ.B.F. Maliye Bölümü, fazli.yildiz@dpu.edu.tr, Ulvi SANDALCI| Arş. Gör., Dumlupınar Üniversitesi İ.İ.B.F. Maliye Bölümü, ulvi.sandalci@dpu.edu.tr
Keywords
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