İkili Gelir Vergilemesi Modeli ve İskandinav Ülkelerindeki Uygulaması

Makalenin İngilizce İsmi: 
Dual Income Taxation Model and Its Practice in Nordic Countries
Makale İçerik Bilgileri
Makale Dili: 
Türkçe
Anahtar Kelimeler: 
İkili gelir vergilemesi
kapsamlı gelir vergilemesi
İskandinav ülkeleri
vergi arbitrajı
vergi reformu.
Türkçe Özet: 

İkili gelir vergilemesi (DIT) modeli 1980’li yılların
başlarından itibaren OECD üyesi ülkeler
tarafından gerçekleştirilen gelir vergisi
reformlarında gittikçe önem kazanmaya
başlamıştır. DIT modeline karşı artan ilginin en
önemli nedenlerinden biri de İskandinav ülkelerinin
1990’lı yıllardan itibaren bu modeli fiilen
uygulamaya başlamaları ve bundan olumlu
sonuç almaları olmuştur. Her ne kadar modelin
ilk uygulandığı Danimarka sonradan DIT modelinden
biraz sapma gösterse de Norveç, İsveç ve
Finlandiya çeşitli ısrar derecelerinde DIT modelini
uygulamayı sürdürmektedirler. DIT modelin
en önemli özelliği emek ve sermaye gelirlerini
ayrı vergi tarifelerine tabi tutması ve sermaye
gelirlerini emek gelirlerinden daha düşük oranda
vergilendirmesidir. Ancak bu durum zaman
zaman vergi arbitrajına neden olmaktadır.
İskandinav ülkeleri bu sorunu çözmek için çeşitli
alternatif arayışlarına girmiştir.

Key Words: 
Dual income tax
comprehensive ıncome tax
Nordic countries
tax arbitrage
tax reforms.
İngilizce Özet: 

Dual Income Taxation (DIT) model developed as
a part of income taxation reforms in OECD
countries gained progressively increased recognition
since the early 1980s. One of the most
important reasons for the wide recognition of
DIT model is its defacto implementations with
successive outcomes from the beginning of
1990s in Scandinavian countries. Denmark was
the first country to introduce the DIT model in
1987 even though it subsequently moved to a
more hybrid system with some post facto modifications.
On the other hand, Norway, Sweden,
and Finland continue to put into operation the
DIT model with varying degrees of persistence.
The distinct feature of the DIT model covers the
separate taxation of the capital incomes and
earned incomes. Moreover, although DIT model
taxes capital income uniform low and proportional
rates, it continues to tax labor incomes at
high and progressive rate schedules. However,
the large difference between top marginal tax
rate on earned incomes and on capital incomes
causes tax arbitrage, a main disadvantage of the
DIT model. Therefore, Scandinavian countries
have been seeking alternative approaches to
reduce this tax arbitrage.

Yazar Bilgileri
1. Yazar
Yazar Adı: 
Ali ÇELİKKAYA
Yazar Ünvanı: 
Doçent
Yazar Üniversitesi: 
Osmangazi Üniversitesi
Yazar Fakültesi: 
İktisadi İdari Bilimler Fakültesi
Yazar Anabilim Dalı: 
Maliye Anabilim Dalı
Makale Künye Bilgisi
Makalenin Yayımlandığı Dergi: 
Eskişehir Osmangazi Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi
Makale Yayın Yılı: 
2010
Cilt/Sayı: 
5
Sayı: 
2
Sayfa Aralığı: 
101-128
PDF Dosyası: 
application/pdf iconarastirmax_2076_pp_101-128.pdf
Makalenin Yayınlandığı Web Sitesindeki Linki: 
Makaleyi Dergi Web Sitesinden İndirin
Referanslar: 

Aarbu, K. O. ve Thor, O. T. (2001), “Income Responses to Tax Changes‐Evidence
from the Norwegian Tax Reform”, National Tax Journal, LIV (2), 319‐335.
Agell, J., P. Englund, J. Södersten. (1996), “Tax Reform of the Century—the
Swedısh Experıment”, National Tax Journal, 49(4), 643‐64.
Alstadsaeter, A. (2003), “The Dual Income Tax and the Firms’Income Shifting
Through the Choice of Organizational Form and Real Capital Investments”,
Discussion Paper, 10/2003, 1‐41.
Bird, R. (2007), “Taxing Capital Income: Problems and Possibilities”,
http://www.atax.unsw.edu.au/research/pitr‐symposium‐07/papers/Bird‐Pres‐
Paper01‐PITRS07.ppt, (Erişim: 08/03/2010).
Bird, R. M. and E. M. Zolt. (2008), “Dual Income Taxation: A Potentially Promising
Approach to Tax Reform in Developing Countries”,
http://aysps.gsu.edu/ISP_BirdRichard_111108.pdf, (Erişim: 19/02/2010).
Boadway, R. (2005), “Income Tax Reform for a Globalized World: The Case for a
Dual Income Tax”, Journal of Asian Economics, 16(2005), 910‐927.
Edizdoğan, N. ve A. Çelikkaya. (2010), Vergilerin Ekonomik Analizi, Dora Yayıncılık,
Bursa.
European Commission. (2009), “Taxation trends in the European Union, Main
results”,http://epp.eurostat.ec.europa.eu/cache/ITY_OFFPUB/KS‐30‐08
421/EN/KS‐30‐08‐421‐EN.PDF, (Erişim: 02/04/2010).
Frande, J. (2008), “The Taxation of Capital and Earned Income in Finland”,
http://www.nsfr.net/seminare/fors07/fin/Fin_jur_nat.doc. (Erişim: 30/03/2010).
Ganghof, S. (2006), “Tax Mixes and the Size of the Welfare State: Causal
Mechanism and Policy Implications”, Journal of European Social Policy, Sage
Publication, 16(4), 360‐373.
Ganghof, S. (2005), “Globalization, Tax Reform Ideals and Social Policy Financing”,
Global Social Policy, 5, 77‐95.
Genser, B. ve Andreas R. (2007), “Moving Towards Dual Income Taxation ın
Europe”,http://www.uni‐konstanz.de/fiwi/struktur/Publikationen/2007
Dateien/Genser_Reutter_l.pdf, (Erişim: 18/02/2010).
Kanniainen, V., S. Kari, J. Y. Leidenpohja, (2007). “Nordic Dual Income Taxation of
Entrepreneurs”, Int Tax Public Finance, 14, 407‐426.
Lındhe, T., J. Södersten, A. Öberg. (2004), “Economic Effects of Taxing Different
Organizational Forms Under the Nordic Dual Income Tax”, International Tax and
Public Finance, 11, 469‐485.
Loughlin, J. ve S. Martin. (2004), “Local Income Tax in Sweden: Reform and
Continuity”, School of European Studies and the Centre for Local & Regional
Government Research, Cardiff University, February Paper BoF (20), 1‐20,
http://www.local.odpm.gov.uk/finance/balance/bof20.pdf, (Erişim: 31/03/2010).
Morınobu, S. (2004), “Capital Income Taxation and the Dual Income Tax”, PRI
Discussion Paper Series (No.04A‐17), MOF, 2004.7, 1‐27.
OECD. (2006), “Reforming Personal Income Tax”, Policy Brief March 2006,
www.oecd.org, (Erişim: 31/03/2010).
Onshus, M. ve Ø. B. Skeie. (2008), “Non‐Fiscal Objectives in the Norwegian Tax
Structure”, http://www.nsfr.net/seminare/stockholm08/norsk_oko_national.doc,
(Erişim: 26/03/2010).
Pirtilla, J. ve H. Selin, “How Successful is the Dual Income Tax? Evidence From
Finnish Tax Reform of 1993”, Uppsala Universitet Working Paper 2006:26, 1‐40,
www.nek.uu.se, (Erişim: 26/03/2010).
Radulescu, D. M. (2007), “CGE Models and Capital Income Tax Reforms The Case
of Dual Income Tax for Germany”, Chapter 3, The Dual Income Tax (Lecture Notes
Economic and Mathematical System), Springer Berlin Heidelberg, DOI,
10.1007/978‐3‐540‐73320‐1, August 28, 2007; 23‐54.
Randelovic, S. (2010), “Dual Income Tax ‐ An Optıon for The Reform of Personal
Income Tax ın Serbıa?”, DOI:10.2298/EKA0879183R, 183‐197,
http://ea.ekof.bg.ac.yu/pdf/178‐179/6.Sasa%20Randjelovic.pdf,
(Erişim: 29/03/2010).
Sørensen, P. B. (2009), “Dual Income Taxes: A Nordic Tax System”, Tax Policy
Conference 2009 ‐ Papers and Abstracts,
http://www.victoria.ac.nz/sacl/cagtr/tax‐policy‐2009‐abstracts.aspx,
(Erişim: 23/02/2010).
Sørensen, P. B. (2007), “The Nordic Dual Income Tax: Principles, Practices, and
Relevance for Canada”, Canadian Tax Journal, 55 (3), 557 – 602.
Sørensen, P. B. (2005), “Dual Income Taxation: Why and How?” CESifo Working
Paper, No. 1551, Category 1: Public Finance, 1‐29, www.CESifo‐group.de, (Erişim:
26/03/2010).
Sørensen, P. B. (2001), “The Nordic Dual Income Taxe‐ In or Out?”, Invited Speech
Delivered at the Meeting of Working Party 2 on Fiscal Affairs, OECD,
http://www.econ.ku.dk/pbs/diversefiler/oecddual.pdf, (Erişim: 31/03/2010).
Thoresen, T. O. (2004), Reduced Tax Progressivity in Norway in the Nineties: The
Effect from Tax Changes, International Tax and Public Finance, 11, 487–506.
Thoresen, T. O. ve A. Alstadsæter. (2008), “Shifts in Organizational Form Under a
Dual Income Tax System”, Discussion Papers No. 529, February 2008, Statistics
Norway, Research Department, 1‐36, http://www.ssb.no, (Erişim 26/03/2010).
Wıegard W. (2005), “For a Dual Income Tax”, CESifo Forum, 3/2005,
http://www.ifo.de/pls/guestci/download/CESifo%20Forum%202005/CESifo%20Fo
rum%203/2005/forum3‐05‐pro‐contra2.pdf, (Erişim: 02/04/2010).
Working in Sweden – Employee Guide. (2010), 1‐3,
http://www.isa.se/Global/Global/Downloads/Fact_Sheets/Working‐in‐Sweden‐‐
employee‐guide.pdf, (Erişim: 31/03/2010).
Zee, H. H. (2005), “Personal Income Tax Reform: Concepts, Issues, and
Comparative Country Developments”, IMF Working Paper, WP/05/87, 1‐59.

Türkiye’nin ilk İşletme Fakültesi olan İstanbul Üniversitesi İşletme Fakültesi bir ilke daha imza atmaya hazırlanıyor. Arastirmax.com "1. Liselerarası İşletme ve Ekonomi Proje Yarışması"nın sponsorlarından biri olmaktan gurur duymakta.