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ABD'DE 2001 VE 2003 VERGİ İNDİRİMİ TEDBİRLERİ VE BU TEDBİRLERİN EKONOMİYE ETKİLERİ

Journal Name:

  • İstanbul Üniversitesi İktisat Fakültesi Mecmuası

Publication Year:

  • 2004
Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
Because of high public debt levels in Turkey tax cut debates have always been controversial. This study tries to analyze the effects of the tax cuts in the USA to shed light on prospective Turkish endeavors. Tax cuts are believed to stimulate the economy in the USA. There have been two majöre tax cuts and numerous other laws that congress enacted. But the latter were more specific issues rather than comprehensive. The tax cut act in 2001 and the following one in 2003 which tried to accelerate the effects of the first are analyzed in this article and their economic effects are explained briefly. Despite the short time frame after legislation, there has been extensive research on two major areas about the legislation. This article tries to explain the context and results of these studies.
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Abstract (Original Language): 
Türk kamu maliyesinin karşısındaki borç yükü problemleri nedeniyle bir çıkmaz noktasındaki vergi indirimi çabalarına ışık tutma konusunda ABD'de yararlı olabilecek çalışmalar bu çalışmanın konusunu teşkil etmektedir. Vergi indirimleri ABD'nin gündemine ekonomiyi canlandırma kaygıları sonucunda yerleşmiştir. Geçmişte ABD'de iki büyük vergi indirimi tedbirleri paketi gerçekleşmiş bunun dışında sayısız detay konularda vergi indirimi tedbiri mevcuttur. Üçüncü ve son tedbir olan 2001 ve bunun devamı niteliğinde olan 2003 vergi indirimi paketi yasaları kapsamlı bir biçimde çıkarılmış ve olumlu ekonomik etkilerinin olup olmadığı tartışma konusu olmuştur. Henüz yeterli zaman geçmemesine rağmen ekonomik etkileri konusunda yapılan çalışmalar yoğun olmuştur. Ekonomik etki/eri konusunda iki temel görüş mevcut olup bunlar çalışmamızda açıklanmaya çalışılmıştır.
FULL TEXT (PDF): 
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  • 2
117-152
  • Turkish

REFERENCES

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