Lump-sum taxation and lump-sum subsidy in public economics: A theoretical evaluation

Özlem Bapbacı; Berkan Karagöz

Makale detayları

Lump-sum taxation and lump-sum subsidy in public economics: A theoretical evaluation

Yazarlar:

Özlem Bapbacı | Berkan Karagöz

Yayıncı:

Trakya University

Ana Başlıklar:

Kamu Maliyesi | Maliye Kuramı

Dergi:

Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi Vol.13 Issue 2, pp.142-153

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335991

pISSN:

2147-2483

Anahtar kelimeler:

Özet:

 The application of lump-sum taxes and lump-sum subsidies is a subject of the second fundamental theorem of welfare economics. Welfare economics scientifically argues that the implementation of lump-sum taxes and lump-sum subsidies can provide equity without distorting efficiency. Lump-sum taxes and subsidies do not create substitution effect. However, particularly in the context of taxation, a differentiated lump-sum tax system can provide income distribution function without distorting efficiency. In this context, public finance is in search of a differentiated lump-sum tax system among taxpayers. If a lump-sum tax can be differentiated among taxpayers, it can be incorporated into the tax system and become operational. In the application of lump-sum subsidies, it is anticipated that poverty programs to be applied to lower-income groups will create correct price signals that do not distort efficiency of resource allocation in a freely operating market. The aim of this study is to examine the concepts of lump-sum taxes and lump-sum subsidies from the perspective of public economics; to investigate practical examples, and to identify what efforts are being made for the use of lump-sum taxes and lump-sum subsidies in contemporary fiscal systems, as well as what is required for their widespread adoption globally.

 The application of lump-sum taxes and lump-sum subsidies is a subject of the second fundamental theorem of welfare economics. Welfare economics scientifically argues that the implementation of lump-sum taxes and lump-sum subsidies can provide equity without distorting efficiency. Lump-sum taxes and subsidies do not create substitution effect. However, particularly in the context of taxation, a differentiated lump-sum tax system can provide income distribution function without distorting efficiency. In this context, public finance is in search of a differentiated lump-sum tax system among taxpayers. If a lump-sum tax can be differentiated among taxpayers, it can be incorporated into the tax system and become operational. In the application of lump-sum subsidies, it is anticipated that poverty programs to be applied to lower-income groups will create correct price signals that do not distort efficiency of resource allocation in a freely operating market. The aim of this study is to examine the concepts of lump-sum taxes and lump-sum subsidies from the perspective of public economics; to investigate practical examples, and to identify what efforts are being made for the use of lump-sum taxes and lump-sum subsidies in contemporary fiscal systems, as well as what is required for their widespread adoption globally.

 The application of lump-sum taxes and lump-sum subsidies is a subject of the second fundamental theorem of welfare economics. Welfare economics scientifically argues that the implementation of lump-sum taxes and lump-sum subsidies can provide equity without distorting efficiency. Lump-sum taxes and subsidies do not create substitution effect. However, particularly in the context of taxation, a differentiated lump-sum tax system can provide income distribution function without distorting efficiency. In this context, public finance is in search of a differentiated lump-sum tax system among taxpayers. If a lump-sum tax can be differentiated among taxpayers, it can be incorporated into the tax system and become operational. In the application of lump-sum subsidies, it is anticipated that poverty programs to be applied to lower-income groups will create correct price signals that do not distort efficiency of resource allocation in a freely operating market. The aim of this study is to examine the concepts of lump-sum taxes and lump-sum subsidies from the perspective of public economics; to investigate practical examples, and to identify what efforts are being made for the use of lump-sum taxes and lump-sum subsidies in contemporary fiscal systems, as well as what is required for their widespread adoption globally.

 Götürü vergi ve götürü sübvansiyon uygulaması, refah iktisadının ikinci temel teoreminin bir konusudur. Refah iktisadı bilimsel olarak götürü vergi ve götürü sübvansiyon uygulamasının etkinliği bozmadan adaleti sağlayabileceğini savunur. Götürü vergi ve götürü sübvansiyonlar ikame etkisi yaratmamaktadır. Ancak özellikle vergi özelinde, farklılaştırılmış götürü vergi sistemi etkinlik bozmadan gelir dağıtım fonksiyonunu kazanabilir. Bu bağlamda kamu maliyesi, mükellefler arasında farklılaştırılmış götürü vergi sisteminin arayışı içindedir. Götürü vergi, mükellefler arası farklılaştırılabilirse vergi sistemi içinde yer edinebilir ve işlerlik kazanabilir. Götürü sübvansiyon uygulamalarında, alt gelir gruplarına uygulanacak yoksulluk programlarının serbest işleyen bir piyasada kaynak dağılımında etkinliği bozmayan doğru fiyat sinyalleri yaratacağı öngörülmektedir. Çalışmanın amacı, götürü vergi ve götürü sübvansiyon kavramlarını kamu ekonomisi açısından inceleyerek; uygulama örneklerini araştırmak ve günümüz maliye sistemlerinde götürü vergi ve götürü sübvansiyonun kullanılabilmesi için ne gibi arayışlar olduğunu ve dünyada yaygınlaşması için nelere gerek duyulduğunu ortaya koymaktır.

Makale detayları

Lump-sum taxation and lump-sum subsidy in public economics: A theoretical evaluation

Yazarlar:

Özlem Bapbacı | Berkan Karagöz

Yayıncı:

Trakya University

Ana Başlıklar:

Kamu Maliyesi | Maliye Kuramı

Dergi:

Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi Vol.13 Issue 2, pp.142-153

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335991

pISSN:

2147-2483

Public Economics

Welfare Economics

Lump-Sum Tax and SubsidyKamu Ekonomisi

Refah Ekonomisi

Götürü Vergi ve Sübvansiyon

Sayı

Makale detayları

Lump-sum taxation and lump-sum subsidy in public economics: A theoretical evaluation

Yazarlar: Özlem Bapbacı | Berkan Karagöz

Yayıncı: Trakya University

Ana Başlıklar: Kamu Maliyesi | Maliye Kuramı

Dergi: Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi Vol.13 Issue 2, pp.142-153

Belge Tipi: Makale

Yayın Tarihi: 12/2024

Belge Dili: Türkçe

Document ID (Org No.): 2001335991

pISSN: 2147-2483

Public Economics

Welfare Economics

Lump-Sum Tax and SubsidyKamu Ekonomisi

Refah Ekonomisi

Götürü Vergi ve Sübvansiyon

Sayı

Yazarlar:

Özlem Bapbacı | Berkan Karagöz

Yayıncı:

Trakya University

Ana Başlıklar:

Kamu Maliyesi | Maliye Kuramı

Dergi:

Trakya Üniversitesi İktisadi ve İdari Bilimler Fakültesi E-Dergi Vol.13 Issue 2, pp.142-153

Belge Tipi:

Makale

Yayın Tarihi:

12/2024

Belge Dili:

Türkçe

Document ID (Org No.):

2001335991

pISSN:

2147-2483