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  • Graduate School
  • Department of Public Finance
  • Master of Arts (MA) Degree
  • Course Structure Diagram with Credits
  • Taxation Policy
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Course Title Code Compulsory/Elective Laboratory + Practice ECTS
Taxation Policy MLY528 II. SEMESTER 3+0 6.0
Language of Instruction Türkçe
Course Type Elective Courses
Course Instructor(s) DOÇ. DR. SÜLEYMAN KASAL
Mode of Delivery The mode of delivery of this course is Face to face
Prerequisites There is no prerequisite or co-requisite for this course.
Courses Recomended There is no recommended optional programme component for this course.
Recommended Reading List Acinöroğlu, S. (2009). Genel olarak vergi teşviklerinin ekonomi üzerine etkinliği. Uluslararası İktisadi ve İdari İncelemeler Dergisi, 1(2), 148–165.Akcigit, U., Grigsby, J., Nicholas, T., & Stantcheva, S. (2022). Taxation and innovation in the twentieth century. The Quarterly Journal of Economics, 137(1), 329–385.Aktan, C. C. (1993). Arz-yönlü iktisat teorisinin öğretisi: Haldun-Laffer etkisi. Uludağ Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 14(1–2), 23–41.Andersson, J. J. (2019). Carbon taxes and CO2 emissions: Sweden as a case study. American Economic Journal: Economic Policy, 11(4), 1–30.Blanchard, O., & Perotti, R. (2002). An empirical characterization of the dynamic effects of changes in government spending and taxes on output. The Quarterly Journal of Economics, 117(4), 1329–1368.Boschi, M., & d’Addona, S. (2019). The stability of tax elasticities over the business cycle in European countries. Fiscal Studies, 40(2), 175–210.Buettner, T., & Kauder, B. (2010). Revenue forecasting practices: Differences across countries and consequences for forecasting performance. Fiscal Studies, 31(3), 313–340.Cameron Hepburn. (n.d.). Regulation by prices, quantities, or both: A review of instrument choice. Oxford Review of Economic Policy, 22(2), 226–247.Cnossen, S. (2015). Mobilizing VAT revenues in African countries. International Tax and Public Finance, 22, 1077–1108.Çelikkaya, A. (2022). Bir vergi politikası aracı olarak net servet vergisi uygulaması. Sosyal, Beşeri ve İdari Bilimler Dergisi, 5(8), 1070–1092.Çelikkaya, A. (2023). Karbon fiyatlandırması seçenekleri ve tasarım sorunları. Maliye Araştırmaları Dergisi, 9(1), 1–26.Diamond, P., & Saez, E. (2011). The case for a progressive tax: From basic research to policy recommendation. Journal of Economic Perspectives, 25(4), 165–190.Eissa, N., & Liebman, J. B. (1996). Labor supply response to the earned income tax credit. The Quarterly Journal of Economics, 111(2), 605–637.Elkins, P., & Baker, T. (2001). Carbon taxes and carbon emissions trading. Journal of Economic Surveys, 15(3), 325–376.Fack, G., & Landais, C. (2010). Are tax incentives for charitable giving efficient? Evidence from France. American Economic Journal: Economic Policy, 2(2), 117–141.Feldstein, M. (1995). The effect of marginal tax rates on taxable income: A panel study of the 1986 tax reform act. Journal of Political Economy, 103(3), 551–572.Fenochietto, M. R., & Pessino, M. C. (2013). Understanding countries’ tax effort. International Monetary Fund.Hondroyiannis, G., & Papaoikonomou, D. (2017). The effect of card payments on VAT revenue: New evidence from Greece. Economics Letters, 157, 17–20.Karayılmazlar, E., & Kargı, N. (2008). Artan oranlı gelir vergisi tarifesi: Küresel ekonomide rekabet gücü. TİSK Akademi.Keen, M., & Lockwood, B. (2006). Is the VAT a money machine? National Tax Journal, 59(4), 905–928.Kleven, H. J., Landais, C., & Saez, E. (2013). Taxation and international migration of superstars: Evidence from the European football market. American Economic Review, 103(5), 1892–1924. https://doi.org/10.1257/aer.103.5.1892Köppl, A., & Schratzenstaller, M. (2023). Carbon taxation: A review of the empirical literature. Journal of Economic Surveys, 37(4), 1353–1388.Laffer, A. B. (2004). The Laffer curve: Past, present, and future. Backgrounder, 1765(1), 1–16.Lotz, J. R., & Morss, E. R. (1967). Measuring “tax effort” in developing countries. Staff Papers–International Monetary Fund, 478–499.Loungani. (2024). Scourge of the rich. IMF. https://www.imf.org/en/publications/fandd/issues/2024/09/people-in-economics-scourge-of-the-rich-lounganiMartin, R., De Preux, L. B., & Wagner, U. J. (2014). The impact of a carbon tax on manufacturing: Evidence from microdata. Journal of Public Economics, 117, 1–14.Mitchell, D. J. (2011). Laffer eğrisi doğrultusunda vergi oranları, vergilendirilebilir gelir ve vergi gelirleri arasındaki ilişkinin anlaşılması. Maliye Dergisi, 161, 326–336.OECD. (2020). OECD tax policy reviews: Kazakhstan 2020 (Chapter 3: Tax revenue analysis). OECD Publishing.OECD. (2023). OECD revenue statistics 2023 (Chapter 2). OECD Publishing.Öncel, T. (2001). Vergilendirme sınırının makro ekonomik değişkenleri. Maliye Araştırma Merkezi Konferansları, (39).Piketty, T. (2014). Yirmi birinci yüzyılda kapital (Bölüm 13: 21. yüzyıla uygun bir sosyal devlet, ss. 507–532). Türkiye İş Bankası Yayınları.Piketty, T. (2014). Yirmi birinci yüzyılda kapital (Bölüm 14: Artan oranlı gelir vergisini yeniden düşünmek, ss. 533–558). Türkiye İş Bankası Yayınları.Piketty, T., Saez, E., & Stantcheva, S. (2014). Optimal taxation of top labor incomes: A tale of three elasticities. American Economic Journal: Economic Policy, 6(1), 230–271.Saraç, Ö. (2010). Vergi harcamaları ve iktisadi etkileri. Maliye Dergisi, 159, 262–277.Savaş, V. F. (2016). Politik iktisat (Bölüm 1: Politik iktisadın temel kavramları, ss. 1–38; 8. bs.). Beta.Saez, E., & Zucman, G. (2019). Progressive wealth taxation. Brookings Papers on Economic Activity, 2019(2), 437–533.Scully, G. W. (1995). The “growth tax” in the United States. Public Choice, 85(1–2), 71–80.Scully, G. W. (2003). Optimal taxation, economic growth and income inequality. Public Choice, 115(3–4), 299–312.Şen, H., & Kaya, A. (2015). Ekonomik krizlerin değişmeyen imdatçısı: Maliye politikası. Sosyoekonomi, 23(23), 55–86.Şeren, G. Y., & Saraç, Ö. (2023). Inflation and cold progression: An analysis of Turkish income tax between 2006–2021. Sosyoekonomi, 31(55), 105–124.
Assessment methods and criteria Midterm Exam, Final Working Paper Presantation ` final exam
Work Placement N/A
Catalog Content Taxes; tax revenues; objectives of tax policy; approaches to tax policy; analysis of tax revenues; limits of tax policy; microeconomic effects of income taxes; microeconomic effects of expenditure taxes; macroeconomic effects of tax policies; tax revenue forecasting methods

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