Inflation and Cold Progression: An Analysis of Turkish Income Tax between 2006-2021

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dc.authoridSeren, Gamze Yildiz/0000-0002-5063-1172
dc.contributor.authorSeren, Gamze Yıldız
dc.contributor.authorSaraç, Özgür
dc.date.accessioned2023-05-06T17:22:08Z
dc.date.available2023-05-06T17:22:08Z
dc.date.issued2023
dc.departmentFakülteler, İktisadi ve İdari Bilimler Fakültesi, Maliye Bölümü
dc.description.abstractInflation causes high taxation-although real income does not increase-because the income tax base targets nominal income. This situation results in taxation as if the ability to pay has increased, although it has not. Compensation for this deflecting effect of inflation in the income tax tariff requires growing the income segments included in the tariff at the rate of inflation regularly experienced yearly. However, the current need for public revenue can cause governments to make regulations in favour of the administration and against taxpayers-almost by creating an undervaluation-while providing this requirement. It is called cold progression in the literature. In this study, which draws attention to the distortions caused by inflation in the tax system, the evidence obtained shows the existence of cold progression.
dc.identifier.doi10.17233/sosyoekonomi.2023.01.06
dc.identifier.endpage124
dc.identifier.issn1305-5577
dc.identifier.issue55en_US
dc.identifier.scopus2-s2.0-85191975010
dc.identifier.scopusqualityN/A
dc.identifier.startpage105
dc.identifier.urihttps://doi.org/10.17233/sosyoekonomi.2023.01.06
dc.identifier.urihttps://hdl.handle.net/20.500.11776/12053
dc.identifier.volume31
dc.identifier.wosWOS:000941767500006
dc.identifier.wosqualityN/A
dc.indekslendigikaynakWeb of Science
dc.indekslendigikaynakScopus
dc.institutionauthorSeren, Gamze Yıldız
dc.language.isoen
dc.publisherSosyoekonomi Soc
dc.relation.ispartofSosyoekonomi
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.rightsinfo:eu-repo/semantics/openAccess
dc.subjectInflation
dc.subjectPersonal Income Tax
dc.subjectCold Progression
dc.subjectInflation Tax
dc.subjectTaxation
dc.titleInflation and Cold Progression: An Analysis of Turkish Income Tax between 2006-2021
dc.typeArticle

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