You are here

Home » Content

Günah Vergilerinin Şiddet Olayları Üzerindeki Etkisi

The Sin Taxes Impact on Violence Incidents

Journal Name:

  • Optimum Ekonomi ve Yönetim Bilimleri Dergisi

Publication Year:

  • 2018

Key Words:

Keywords (Original Language):

Author NameUniversity of AuthorFaculty of Author
Abstract (2. Language): 
In the old times, governments had gone to ban the consumption of certain goods and services that’s considered as sin, and had resorted to heavy penalties. After then, releasing of aware of states to taxing these goods and services had changed view point of states. Recently, discussion has begun if governments levy extra taxes on these goods and services to reduce consumption or to obtain more revenue. In this study, the issue of whether or not high sin taxes is really effective in achieving social purposes has been discussed. Violence incidents (domestic violence) have been taken into account in terms of social purpose effectiveness which is closely related to sin taxes. For this, changes in tendency of consumption, and depending of using of such goods in parallel with increasing tax rates have been studied in accordence of (domestic) violence.
Bookmark/Search this post with
Abstract (Original Language): 
Eski tarihlerde devlet yöneticileri günah olarak kabul edilen bir takım mal ve hizmetlerin tüketimini yasaklamaya gitmiş ve ağır cezalara başvurmuşlardır. Ancak daha sonra bunları vergilendirerek gelir sağlayabileceklerinin farkına varmaları devletlerin konuya bakışını önemli ölçüde değiştirmiştir. Son dönemlerde devletin bu mal ve hizmetlerin tüketimini kısmak için mi yoksa daha fazla gelir elde etmek için mi fazladan vergilendirmeye gittiği tartışılmaya başlanmıştır. Bu çalışmada yüksek günah vergilerinin gerçekten sosyal amaca ulaşmada etkin olup olmadığı konusu ele alınmıştır. Sosyal amaç etkinliği açısından da günah vergilerinin yakından ilişkili olduğu (aile içi) şiddet olayları dikkate alınmıştır. Bunun için de artan vergi oranları karşısında tüketim eğiliminde meydana gelen değişimler ve bu tür malların kullanımına bağlı olarak (aile içi) şiddet olayları ilişkisi irdelenmiştir.
FULL TEXT (PDF): 
PDF icon arastirmax-gunah-vergilerinin-siddet-olaylari-uzerindeki-etkisi.pdf
  • 1
69
80
  • Turkish

JEL Codes:

REFERENCES

References: 

Batırel, Ö.F. (2002), Özel Tüketim Vergisi ve 4760 Sayılı Özel Tüketim Vergisi Yasası üzerine bazı
düşünceler, Vergi Dünyası, 253, 4-8.
Becker, G.S. (1974), Crime and punishment: an economic approach, In Gary S. Becker ve William M.
Landes (Eds.) Essays in the economics of crime and punishment (pp. 1-54), NBER.
Becker, G.S. (1996), Accounting for tastes, Harward University Press, London.
Becker, G.S., Grossman, M. ve Murphy, K.M. (1988), An emprical analysis of cigarette addiction, The
American Economic Review, 84(3), 396-418.
Becker, G.S. ve Murphy, K.M. (1988), A theory of rational addiction, Journal of Political Economy,
96(4), 675-700.
Caetano, R., Schafer, J. ve Cundradi, C.B. (2001), Alcohol-related ıntimate partner violence among white,
black, and hispanic couples in The United States, Alcohol Research & Health, 25(1), 58-65.
Camargo, C.O., Hennekens, C.H., Gaziano, J.M., Glynn, R.J., Manson, J.E. ve Stampfer, M.J. (1997),
Prospective study of moderate alcohol consumption and mortality in US male phsicians, Archives of
Internal Medicine, 157(1), 75-85.
Carpenter, C. ve Dobkin, C. (2009), The Effect of Alcohol Consumption on Mortality: Regression
Discontinuity Evidence From The Minimum Age, American Economic Journal Applied Economics, 1(1),
164-182.
Cawley, J. ve Ruhm, C.J. (2012), The Economics of Risky Health Behaviors, In Mark V. Pauly, Thomas
G. McGuire ve Pedro P. Barros (Eds.) Handbook of health economics, 2, (pp.95-200) Elsevier Publication.
Chaloupka, F.J., Grossman, M. ve Saffer, H. (2002), The effects of price on alcohol consumption and
alcohol-related problems, Alcohol Research and Health, 26(1), 22-34.
Chaloupka, F.J, Saffer, H. ve Grossman, M. (1991), Alcohol control policies and motor vehicle fatalities,
NBER Working Paper Series 3831.
Chaloupka, F.J, Tauras, J.A. ve Grossman, M. (2000), The Economics of Addiction”, In Prabhat Jha ve
Frank J. Chaloupka (Eds.), Tobacco control in developing countries (pp. 107-129), Oxford University
Press.
Charles, P. ve Perreira, K.M. (2007), Intimate partner violence during pregnancy and 1-year post-partum,
Journal of Family Violence, 22, 609-619.
Cheng, C. C. ve Chu, H. (2017), Optimal policies for sin goods and health care: Tax or subsidy?,
International Tax and Public Finance, 1-18.
Coker, A.L., Smith, P., McKeown, R.E. ve King, M. J. (2000), Frequency and correlates of intimate
partner violence by type: physical, sexual, and psychological battering, American Journal of Public
Health, 90(4), 553-559.
Cook, P.J. ve Moore, M.J. (2002), The economics of alcohol abuse and alcohol-control policies, Health
Affairs, 21(2), 120-133.
Cook, P.J., Osterman, J. ve Sloan, F.A. (2005), Are alcohol excise taxes good for us? Short and long-term
effects on mortality rates, NBER Working Paper Series, 11138.
Cook, P.J ve Tauchen, G. (1982), The effect of liqour taxes on heavy drinking, The Bell Journal of
Economics, 13(2), 379-390.
Doll, R., Peto, R., Hall, E., Weatley K. ve Gray, R. (1994), Mortality in relation to consumption of
alcohol: 13 years’ observation on male British doctors, BMJ, 309, 911-918.
Optimum Journal of Economics and Management Sciences, Vo1. 5, No. 1- http://dergipark.ulakbim.gov.tr/usakoeyb/
Eroğlu and Egeli – The Sin Taxes Impact on Violance Incidents
80
Durance, C.P., Golden, S., Perreira, K. ve Cook, P. (2011), Taxing sin and saving lives: can alcohol
taxation reduce female homicides?, Social Science & Medicine, (73), 169-176.
FARE (2017), Stopping harm caused by alcohol, [fare.org.au/about] Erişim Tarihi: 11.12.2017.
Farrel, P. ve Fuchs, V.R. (1981), Schooling and health: the cigarette connection, NBER Working Paper
Series, 768.
Gilman, S.E., Martin, L.T., Abrams, D.B., Kawachi, I., Kubzansky, L., Loucks, E.B., et al. (2008),
Educational attainment and cigarette smoking: a causal association?, International Journal of
Epidemiology, (37), 615-624.
Gruber, J. ve Koszegi, B. (2002), A theory of government of addictive bads: optimal tax levels and tax
ıncidence for cigarette excise taxation, NBER Working Paper, 8777.
Hyman, D.N. (2010), Public finance: a contemporary application of theory to policy (10. Ed.), South-
Western Cengage Learning, USA.
Kenkel, D. S. (1991), Health behavior, health knowledge, and schooling, Journal of Political Economy,
99(2), 287-305.
Lockwood, B. B. ve Taubinsky, D. (2017), Regressive sin taxes, NBER Working Paper Series, Paper no:
23085, 1-63.
Lorenzi, P. (2004), Sin taxes, Society, 41(3), 59-65.
Lyon, A.B. ve Schwab, R.M. (1995), Taxes in life-cycle framework: are sin taxes regressive?, The Review
of Economics and Statistics, 77(3), 389-406.
Markowitz S. (2005), Alcohol, drugs and violent crime, International Review of Law and Economics, (25),
20-44.
Markowitz, S. ve Grossman, M. (1998), Alcohol regulation and domestic violence towards children,
Contemporary Economic Policy, 16(3), 309-320.
Johnson, C.M. ve Meier, K.J. (1990), Wages of sin: taxing America’s legal vices, The Western Political
Quarterly, 43(3), 577-595.
Newman, S. Joel (2004), Slave tax as sin tax: 18th and 19th century perspectives, Wake Forest Law and
Legal Theory Research Paper Series, 04-01.
Page, N., Sivarajasingam, V., Matthews, K., Heravi, S., Morgan, P. ve Shepherd, J. (2017), Preventing
violence-related injures in England and Wales: a panel study examining the impact of on-trade and offtrade
alcohol prices, Injury Prevention, 23(1), 33-39.
Ryder, H.E. ve Heal, G.M. (1973), Optimal growth with ıntertemporally dependent preferences, The
Review of Economic Studies, 40(1), 1-31.
T.C. Başbakanlık Aile Araştırma Kurumu (1995), Aile içi şiddetin sebep ve sonuçları (Aralık 1993-Aralık
1994), Başbakanlık Aile Araştırma Başkanlığı Yayınları, Yayın No: 86.
Thornton, M. (2004), Harm reduction and sin taxes: why gary becker is wrong, In The dynamics of
intervention: regulation and redistribution in the mixed economy, [Available online at:
http://dx.doi.org/10.1016/S1529-2134(05)08014-2]. Retrived on March 9, 2016
Young, D. J. ve Bielinska-Kwapisz (2002), Alcohol taxes and beverage prices, National Tax Journal,
LV(1), 57-73.
Yuan, J.M., Ross, R.K, Gao, Y.T., Henderson B.E. ve Yu, M. C. (1997), Follow up study of moderate
alcohol intake and mortality among middle aged men in Shanghai, China, British Medical Journal,
314(7073), 18-23.

Thank you for copying data from http://www.arastirmax.com