34. International Public Finance Conference

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DOI :10.26650/PB/SS10.2019.001.024   IUP :10.26650/PB/SS10.2019.001.024    Full Text (PDF)

The Effects of the Wealth Taxes on Income Distribution In Turkey

Hülya Kabakçı Karadeniz

Ensuring fair distribution of income among individuals is one of the primary objectives of public fiscal policy in every country. Taxes have an impact on the second income distribution. In particular, increasing rates of direct taxes have a positive effect on income redistribution. The more fair a tax structure in a country, the more will be tax justice. One of the direct taxes is wealth taxes. The share of national income and wealth tax in Turkey is around four per thousand by the year 2017. The aim of the study is to examine the effect of tax on property tax on personal income distribution. In this study, the TURKSTAT Income and Living Condition Micro-Data Set (2017) was used. In case households do not pay motor vehicles tax and real estate tax, the median income per capita among the richest and poorest income groups is estimated 9,18 times. In case of payment of these taxes, it is decreased to 9,15 times. It implies property taxes have a limited effect on income redistribution. The reasons for the limited impact on the redistribution of income of wealth taxes in Turkey, the value of the real estates such as building, do not to reflect the real value of, low tax collection rates, tax exemptions, exemptions can be.


Keywords: Income Distribution, Tax justice, Wealth Taxes, Property tax, Motor Vehicle Tax.
JEL Classification : K11 , K34 , H21

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