OECD ülkelerinde özel tüketim vergi geliri ve devlet harcamaları arasındaki nedensellik

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dc.contributor.author Ekinci, Alper Aykut
dc.date.accessioned 2021-07-02T07:45:17Z
dc.date.available 2021-07-02T07:45:17Z
dc.date.issued 2020-12
dc.identifier.citation Ekinci, A . (2020). CAUSALITY BETWEEN EXCISE TAX REVENUE AND GOVERNMENT SPENDING IN OECD COUNTRIES . Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi , 38 (4) , 721-741 . DOI: 10.17065/huniibf.623174 tr_TR
dc.identifier.uri https://doi.org/10.17065/huniibf.623174
dc.identifier.uri http://hdl.handle.net/20.500.11787/3479
dc.description.abstract The aim of this study is to examine the relationship between excise taxes revenues and government spending areas in OECD countries. Panel data causality analyzes were performed for 20 OECD member countries using yearly data for the 1995-2016 period to investigate the relationship between government spending in education, health, public services, defense, and social protection areas and excise tax revenues. At the end of the analysis, two-way causality relationship between excise tax and defense, education, health, general public services, and social protection spending have been observed. The results support both the spend- tax hypothesis and the tax-spend hypothesis. Furthermore, the tax-spend hypothesis is stronger in social protection spending and the spend-tax hypothesis is stronger in general public spending. Health spending strongly supports two hypotheses. It can be interpreted that the increases in defense, education, and general public services spending in the economies of OECD countries are financed by an increase in excise tax revenues. The bi-directional causality between health spending and excise tax revenue shows that both the increased excise tax revenue is directed towards health spending and excise revenues are used to cover health spending. tr_TR
dc.language.iso eng tr_TR
dc.publisher Hacettepe Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi tr_TR
dc.relation.isversionof 10.17065/huniibf.623174 tr_TR
dc.rights info:eu-repo/semantics/closedAccess tr_TR
dc.subject Excise tax tr_TR
dc.subject Government spending tr_TR
dc.subject Causality analysis tr_TR
dc.subject Tax-spend hypothesis tr_TR
dc.subject Spend-tax hypothesis tr_TR
dc.title OECD ülkelerinde özel tüketim vergi geliri ve devlet harcamaları arasındaki nedensellik tr_TR
dc.title.alternative Causality between excise tax revenue and government spending in oecd countries tr_TR
dc.type article tr_TR
dc.relation.journal Hacettepe University Journal of Economics and Administrative Sciences tr_TR
dc.contributor.department Nevşehir Hacı Bektaş Veli Üniversitesi/iktisadi ve idari bilimler fakültesi/uluslararası ticaret ve lojistik bölümü/uluslararası ticaret ve lojistik anabilim dalı tr_TR
dc.contributor.authorID 260063 tr_TR
dc.identifier.volume 38 tr_TR
dc.identifier.issue 4 tr_TR
dc.identifier.startpage 721 tr_TR
dc.identifier.endpage 741 tr_TR


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