Arşiv ve Dokümantasyon Merkezi
Dijital Arşivi

Tax policies and social expenditures: Comparing impacts on inequality and poverty in Turkey and Mexico

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dc.contributor Graduate Program in Social Policy.
dc.contributor.advisor Zenginobuz, Ekrem Ünal.
dc.contributor.author Toprak, Muhammet Halil.
dc.date.accessioned 2023-03-16T12:34:42Z
dc.date.available 2023-03-16T12:34:42Z
dc.date.issued 2018.
dc.identifier.other SPL 2018 T77
dc.identifier.uri http://digitalarchive.boun.edu.tr/handle/123456789/17571
dc.description.abstract This thesis examines and compares the impacts of overall Turkish and Mexican fiscal system on poverty and income inequality by using the "conventional" incidence analysis method, based on micro data derived from household budget surveys. The fiscal system in both countries reduce relative and absolute poverty and income inequality. In Turkey, the social security system is more effective than the tax system, while the biggest problem of the fiscal system is the relatively high level of "regressive" consumption taxes. This thesis makes three basic recommendations: Readjusting of the Social Security Contribution (SSC) rates in favor of lower income groups; increasing the number and adjusting of income tax brackets; and reducing of Value Added Tax (VAT) and Special Consumption Tax (SCT) rates, or, preferably, eliminating them completely on basic consumption goods and goods that are important for middle income groups. Mexico's tax system is more effective than its social security system, which is less effective than even the other transfers, while Mexico's main problems are imbalances in social security system and low collection of personal income taxes due to high informality. Tllis thesis asserts that increasing the low SSC rate for pensions would increase the effectiveness of Mexican social security system, while decreasing the high sse rate for health for incomes below three times of the minimum wage income would decrease informality, which in turn would result raise the amount of income tax collected.
dc.format.extent 30 cm.
dc.publisher Thesis (M.A.) - Bogazici University. Institute for Graduate Studies in the Social Sciences, 2018.
dc.subject.lcsh Taxation -- Turkey.
dc.subject.lcsh Taxation -- Mexico.
dc.subject.lcsh Tax expenditures -- Turkey.
dc.subject.lcsh Tax expenditures -- Mexico.
dc.subject.lcsh Social policy -- Turkey.
dc.subject.lcsh Mexico -- Social policy.
dc.title Tax policies and social expenditures: Comparing impacts on inequality and poverty in Turkey and Mexico
dc.format.pages xii, 95 leaves ;


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