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Macroeconomic Determinants of Tax Revenues: An Application on The OECD Countries

Author

Listed:
  • Önder Çalcalı

    (Recep Tayyip Erdogan University)

  • Ali Altıner

    (Recep Tayyip Erdogan University)

Abstract

In this study, it is aimed to examine the determinants of tax revenues in selected 16 OECD countries. For this purpose, panel data analysis was performed by using the data of 1991-2015 period. After analyzing the cross-sectional dependence and stability, long-term relationships between the series were investigated by using the Durbin- Hausman cointegration test. According to the results of the coefficient estimation made by the panel AMG method, ıt was seen that the effect of macroeconomic determinants on tax revenues differs from one country to another. Unemployment and economic growth on tax revenues were found to have no effect in the majority of countries. Moreover, it was determined that inflation is a negative effect and economic globalization has a positive effect on tax revenues in most countries.

Suggested Citation

  • Önder Çalcalı & Ali Altıner, 2019. "Macroeconomic Determinants of Tax Revenues: An Application on The OECD Countries," Journal of Finance Letters (Maliye ve Finans Yazıları), Maliye ve Finans Yazıları Yayıncılık Ltd. Şti., vol. 34(112), pages 175-198, October.
    • Handle: RePEc:acc:malfin:v:34:y:2019:i:112:p:175-198
    DOI: https://doi.org/10.33203/mfy.492060
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    More about this item

    Keywords

    Tax Revenue; Economic Growth; Panel Data Analysis; OECD Countries.;
    All these keywords.

    JEL classification:

    • E62 - Macroeconomics and Monetary Economics - - Macroeconomic Policy, Macroeconomic Aspects of Public Finance, and General Outlook - - - Fiscal Policy; Modern Monetary Theory
    • H20 - Public Economics - - Taxation, Subsidies, and Revenue - - - General
    • H21 - Public Economics - - Taxation, Subsidies, and Revenue - - - Efficiency; Optimal Taxation

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