DÜZ ORANLI VERGİ KONUSUNDA BİBLİYOGRAFYA
Derleyen: Prof.Dr. C. C. Aktan
 

 

 

AKTAN, Coskun Can., “Artan Oranlı Gelir Vergisine İki Alternatif: Düz Oranlı Gelir Vergisi ve Nakit Akışı Vergisi”, Maliye Yazıları Dergisi, Temmuz- Aralık 1989.

AKTAN, Coskun Can., Çağdaş Liberal Düşüncede Politik İktisat, Ankara: Takav Matbaası, 1994.

AKTAN, Coşkun Can., “Vergilerin Tahsilinde Temel İlkeler”, Maliye Yazıları Dergisi, Mayıs-Haziran 1990. S. 40-50.

AKTAN, Coskun Can., “Düz ve Düşük Oranlı Vergiler ve Ekonomik Büyüme İlişkisi”, Vergi Dünyası Dergisi, Temmuz-1998.

AKTAN, Coskun Can., “Bütçe Dışı Fonların Genellik ve Birlik İlkeleri Yönünden Değerlendirilmesi”, Mali Sorunlara Çözüm Dergisi, Ekim-Kasım 1986. S.50-55.

ANDREWS, William, “A Comsumption Type or Cash Flow Personel Income Tax”, Harvard Law Review, Vol. 87, April- 1984. s. 1113-88.

ATKINSON, Anthony B., “Public Economics in Action: The Basic Income/Flat Tax Proposal”, Oxford: Oxford University Press, 1995.

BAKLACIOĞLU, Sadık., “Türk Vergi Sisteminde Gelir Sağlama ve Otokontrol Aracı Olarak Genel Servet Vergisi”, Ekonomide Durum Dergisi, Bahar-1998, s. 184-99.

BARTLETT, Bruce, “Flat Tax Bibliography”, (http.//www.taxation.org/taxlist.html) (Düz oranlı vergi konusunda yayınlanmış kitap ve makaleler bibliyografyasıdır.)

BIRD, Richard M. and Oliver Oldman., Readings on Taxation in Developing Countries, 3rd ed. Baltimore: The John Hophins University Press, 1975.

BLUM, Walter J. And Harry Kalven Jr., The Uneasy Case for Proggresive Taxation, Chicago: The University of Chicago Press, 1957.

BRADFORD, David and Harvey Rosen., “The Optimal Taxation of Commodities and Income”, American Economic Review, Paper and Proceedings, May-1976.

BRENNAN, Geoffrey and James M. Buchanan., The Power to Tax: Analytical Foundations of a Fiscal Constitution, Cambridge: Cambridge University Press, 1980.

BRENNAN, Geoffrey and James M. Buchanan., “The Tax System as Social Overhead Capital: A Constitutional Perspective on Fiscal Norms”, in: Public Finance and Economic Growth, Proceedings of the 37th Congress of the International Institute of Public Finance, Edited by: Dieter Bos and Karl W. Roskamp, Tokyo, 1981. Pp.41-54.

BRENNAN, Geoffrey and James M. Buchanan., “Towards A Tax Constitution for Leviathan”, in: Journal of Public Economics, No 8, December-1977. Pp.255-273.

BROWNING, Edgar K. and J.M. Browning., Public Finance and the Price System, 2nd ed. New York: McMillan Publ. 1983.

BUCHANAN, James M., “Constitutional Restrictions on the Power of Government”, in: The Theory of Public Choice II, (Ed. By J.M.Buchanan and Robert D. Tollison), Ann Arbor: The University of Michigan Press, 1984.

BUCHANAN, James M., “How Can Constitutions Be Designed So That Politicians Who Seek To Serve ‘Public Interest’ Can Survive and Prosper”, Constitutional Political Economy, Vol 4, N0 1, 1993. Pp.

BUCHANAN, James M., “Tax Reform in Constitutional Perspective”, in: Law and Economics –Reprrint From A Symposium in Sweeden 1977, Edited by Göran Skogh, Lund: Jurisdiska Föreningen i Lund.

BUCHANAN, James M., “The Political Efficiency of General Taxation”, National Tax Journal, Vol 46, December 1993.

BUCHANAN, James M. “The Limits of Taxation” in: Taxation –An International Perspective- Proceedings of and International Conference, W.Block and M.Walker (eds.), Vancouver : The Fraser Institute, 1984.

BUCHANAN, James M., Fiscal Theory and Political Economy, Virginia: 1960. (Türkçe çevirisi için bkz: Maliye Teorisi ve Politik İktisat, (Çev: Arif Nemli ve S. Yenal Öncel), İstanbul: Fakülteler Matbaası, 1966.)

BUCHANAN, James M. and Geoffrey Brennan., “The Logic of Limits”, National Tax Journal, vol 32, No 2, June 1979. Pp. 11-22.

BUCHANAN, James M., “Constitutional Constraints on Governmental Taxing Power”, ORDO vol 30, Stuttgart, 1979.

BUCHANAN, James M., “The Economics of Earmarked Taxes”, in: James M. Buchanan and Robert Tollison (eds), Theory of Public Choice –Political Applications of Economics- Ann Arbor: The University of Michigan Press, 1972. Pp.106-122.

BULUTOĞLU, Kenan., Türk Vergi Sistemi, İstanbul: 1966.

BULUTOĞLU, Kenan., Vergi Politikası, İstanbul: Sermet Matbaası, 1962.

CASE, Karl E. And Ray C. Fair., Principles of Economics, New York: Prentice Hall, 1992.

CLARK, Colin., The State of Taxation, London: IEA Publ. 1977.

DE MARCO, Antonio De Viti., First Principles of Public Finance,

DIAMOND, Peter A. and J. A. Mirlees., “Optimal Taxation and Public Production, I, II” , American Economic Review, No 61, 1971. Pp. 8-27 ; pp.261-78.

DORN, James A., “Progressive Taxation is Patently Discriminatory and Morally Bankrupt”, Human Events, Vol 53, Issue 25, .

DPT., Yedinci Beş Yıllık Kalkınma Planı, Özel İhtisas Komisyonu Raporu, Vergi, Ankara: DPT Yayını,1996.

DPT., Yedinci Beş Yıllık Kalkınma Planı, (1996-2000), Ankara: 1995.

DUE, John F., Indirect Taxation in Developing Economies, London: John Hopkins University Press, 1970.

FRIEDMAN, Milton ve Rose Friedman, Free to Choose, Harcourt Brace Jovanovich Pub, New York:1980.

FRIEDMAN, Milton ., Capitalism and Freedom, Chicago: University of Chicago Press, 1962.

FRIEDMAN, Milton ve Rose Friedman, Tyranny of the Status Quo, New York, Harcourt Brace Jovanovich, 1984.

HALL, Robert E. and Alvin Rabushka, Low Tax, Simple Tax and Flat Tax, McGraw Hill Book Company., New York;1983.

HALL, Robert E. and Alvin Rabushka., The Flat Tax, Stanford: Hoover Institution Press, 1995.

HAYEK, Friedrich A. Von., “A Model Constitution”, in: The Essence of Hayek, (Ed. By Ciaki Nishiyama and Kurt R. Leube), Stanford: Hoover Institution Press, 1984.

HAYEK, Friedrich A. Von., “Progressive Taxation Reconsidered”, in: Mary Sennholz (ed), On Freedom and Free Enterprise, Princeton, D. Van Nostrand.pp. 265-284.

HAYEK, Friedrich A. von., The Constitution of Liberty, Chicago: The University of Chicago Press, 1960.

İSTANBUL Sanayi Odası., Vergi –Potansiyelimiz, Kayıplarımız ve Görüşlerimiz, Nisan 1997.

JUNKER, James A., “Application of the els Model: Optimal Tax Rate and Public Good Proportion”, Public Finance Review, vol 27, No 1, January 1999. Pp. 19-51.

KULESSA, Margareta., “The Tobin Tax: A Tool for Allocative or Distributional Policies”, Intereconomics, May-June 1996. Pp.122-131.

LODIN, Seven-Olof.,“Progressive Expenditure Tax: An Alternative?, A Report of the 1972 Government Commision on Taxation içinde, Liber Forlag, Stockholm: 1978.

MALİYE Bakanlığı., Vergi Reformu Genel Gerekçesi, Ankara: 1998.

MALİYE Bakanlığı, 2000 Yılı Bütçe Gerekçesi, Ankara: 1999.

MALİYE Bakanlığı, Osmanlı Vergi Sistemi, Ankara: 1999.

McLURE, Charles E., “Tax Policies for the XXIst Century”, in: Visions of the Tax Systems of the XXIst Century: Proceedings of a Symposium Hled in Geneva in 1996 durşng the 50th Congress of the International Fiscal Association, Boston: Kluwer Law International, 1997.

MERRILL, Peter R. and Chris R. Edwards. “Cash-Flow Taxation of Financial Services” National Tax Journal Vol. 49 No. 3 (September, 1996): pp. 487-500.

MIESZKOWSKI, Peter., “The Choice of Tax Base: Consumption versus Income Taxation,” in Federal Tax Reform, Michael J. Boskin (ed.), San Francisco, CA: Institute for Contemporary Studies, 1978.

MINARIK, Joseph J., Making Tax Choices, Washington DC: The Urban Institute, 1985.

MIRLEES, James A., “An Exploration in the Theory of Optimum Income Taxation”, Review of Economic Studies, No 38, 1971. Pp. 175-208.MUSGRAVE, Richard A. and Peggy Musgrave., Public Finance in Theory and Practice, London: McGraw Hill Book, 1989.

MIRLEES, James A., “Optimal Tax Theory –A Synthesis-“, Journal of Public Economics, Vol 6, No 4, November-1976. Pp. 327-358.

MITCHELL, Daniel., “The Flat Tax: Freedom, Fairness, Jobs and Growth”, The Heritage Foundation, 1996.

MORELAND, Kemper W., “Optimal Exemption”, National Tax Journal, vol 45, 1992. Pp. 421-31.

MUSGRAVE, Richard “ET, OT and SBT”, Journal of Public Economics, vol 6, 1976, pp.3-16.

NADAROĞLU, Halil, Kamu Maliyesi, İstanbul: Beta Yayınları, 1992.

OLUŞ Yayıncılık., Tüm Vergi Kanunları, Eylül 1999, Ankara: Oluş Yayıncılık Ltd. Şti., 1999.

PECHMAN, Joseph A. (Ed.)., What Should Be Taxed: Income or Expenditure? Washington DC: Brookings Institution, 1980.

RAMSEY, Frank P., “A Contribution to the Theory of Taxation”, Economic Journal, vol 37, 1927. Pp. 47-61.

ROSEN, Harvey S. Public Finance, London: McGraw-Hill Companies, 1999.

SANDMO, Agnar., “Optimal Taxation”, Journal of Public Economics, vol 6, July- August 1976, pp.37-54..

SAYIN, Abdurrahman Vefik., Tekalif Kavaidi (Osmanlı Vergi Sistemi), Ankara: MB-APK Yayınları, 1999.

SEVİĞ, Veysi, “Mali Kriz Ortamında Uygulanan Ekonomi Politikaların Hukuksal Boyutları ve Yeterliliği”, İçinde: Türkiye’de Kamu Ekonomisi ve Mali Kriz, XII. Türkiye Maliye Sempozyumu, 15-17 Mayıs 1997. Antalya, İstanbul: Maliye Araştırma Merkezi Yayını, 1998. S.59.

SLEMROD, Joel., “Optimal Taxation and Optimal Tax Systems”, Journal of Economic Perspectives, vol 4, No 1, Winter 1990. Pp. 157-178.

SMITH, Adam., An Inquiry Into the Nature and Cause of the Wealth of Nations, Edited by Edwin Cannan, Chicago: Chicago University Press, 1976.

STERN, N.H., “Optimal Taxation”, The New Palgrave Dictionary of Economics and the Law, Ed. Peter Newman, Vol 4, pp. 734-38.

STIGLITZ, Joseph E., Kamu Kesimi Ekonomisi, (Çev: Ö.F.Batırel), İstanbul: MÜ.İİBF Yayını, 1994.

ŞENYÜZ, Doğan., “Vergilemede İstikrar İlkesi ve Türk Vergi Mevzuatı”, İÜ. İktisat Fakültesi, Maliye Araştırma Merkezi Konferansları, Prof.Dr.Bedi N. Feyzioğlu’na Armağan, s. 214.

TEMİZEL, Zekeriya., “Köklü Değişikliklerle Vergi Sisteminde Yeni Bir Dönem Başlamıştır.” Ekonomik Vizyon Dergisi, Yıl 68, Sayı 34, 1998. S. 8-11.

TİSK., Üretime Yönelik Vergi ve Diğer Yasal Yükümlülükler, Ankara: TİSK Yayın No 172, 1997.

TOBB, Vergi (Özel İhtisas Komisyonu Raporu) Ankara: Aydoğdu Ofset, 1992. S. 14.

TOBIN, James., “A Tax on International Currency Transactions”, in: UNDP, Human Development Report, 1994. Oxford: Oxford University Press, 1994. P. 70.

TURHAN, Salih., Vergi Teorisi, İstanbul: Elektronik Ofset Matbaası, 1982. S. 67-91.

TÜRK, İsmail., Kamu Maliyesi, Ankara: Turhan Kitabevi, 1992.

TÜRKAN, Ercan. “Düz Oranlı ve Tüketim Tabanlı Vergi Sistemi: ABD’de Yaşanan Tartışmalar ve Bu Tartışmalardan Çıkartılabilecek Dersler” Ankara: Devlet Planlama Teşkilatı, 1997.

VEDDER, Richard (1986)., “Tithing for Leviathan: The Case for A True Flat Rate Tax”, Dwight Lee (ed.), Taxation and the Deficit Economy içinde, Pacific Research Ins. For Public Policy, San Francisco: 1986. s. 141-169.

VEDDER Richard ve Chistopher Frenze “Fairness and the Flat Rate Tax”, Journal of Contemporary Studies, Vol. VI, No. 1, Winter,-1983.45-50.

WORLD Bank., Lessons of Tax Reform, Washington DC: World Bank Publ. 1991.

YOKOYAMA, Akira., “Constitutional Consent on Tax Criteria”, (Unpublished Paper), Presented at the Brown Bag Luncheon at the Center for Study of Public Choice) 1988.