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KÜRESELLEŞME SÜRECİNDE VERGİLEMENİN GÖÇ ETKİSİ

Yıl 2021, Cilt: 19 Sayı: 1, 110 - 132, 31.03.2021

Ulvi Sandalcı , İnci Sandalcı

https://doi.org/10.11611/yead.779788

Öz

Küreselleşmiş bir dünyada birçok ekonomi birbirine entegre hale gelerek mükelleflerin çok da fazla bir mali yüke katlanmadan devletler arasında hareket kabiliyeti kolaylaşmıştır. Bunun bir neticesi olarak da vergi yükünün ağırlığı başta olmak üzere vergi idare yapısı, vergi sistem karmaşıklığı, vergi adaleti, vergi algısı gibi faktörlere bağlı olarak mükellefler yasal ikametgâhlarını terk ederek başka bölge veya ülkelere göç etmektedirler. Çalışmada vergilemenin mükellefleri göçe iten unsurları ve göç etkisi araştırılmıştır. Çalışmanın sonucunda özellikle yüksek vasıflı uzmanlar ile belirli sektördeki mükelleflerin yasal ikametgâhlarında değişiklik yapma tercihlerinde vergilerin de payının olduğu ortaya çıkmıştır. Buna göre mükellefler, vergi yükünün daha ağır olduğu bölge veya ülkelerden daha hafif olan bölge veya ülkelere göç etmektedirler.

Anahtar Kelimeler

Küreselleşme Vergileme Göç

Kaynakça

  • Addison, T. V. (2009) “ Shotting Blanks: The Waron Tax Havens”, Indiana Journal of Global Legal Studies, 16 (2):703-727
  • Agrawal, D. R. and Foremny, D. (2018), “ Relocation Of The Rich: Migration In Response To Top Tax Rate Changes From Spanish Reforms”, IEB Working Paper 2018/06.
  • Aktan, C.C., Vural, İ.Y (2004) “Vergi Rekabeti”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22: 1-18.
  • Alm, J., and Wallace, S. (2000). “Are the Rich Different?” In Slemrod, Joel (ed.), Does Atlas Shrug?: The Economic Consequences of Taxing the Rich, 165-187. Russell Sage Foundation, New York, NY.
  • Arnott, R. and Tamny, J. (2018) “The Great Tax Migration”, https://www.realclearpolitics.com/articles/2018/04/24/the_great_tax_migration__136885.html (20.06.2020)
  • Aronson, J. R. and Schwartz E.(1973), “Financing Public Goods and the Distribution of Population in a System of Local Governments,” National Tax Journal, 26,137-160.
  • Ay, H., and Meriç, M. (2004) “Küreselleşme Olgusu Bağlamında Vergi Kayıp ve Kaçakları”, 19.Türkiye Maliye Sempozyumu, 10-14 Mayıs, Antalya.
  • Aydın, M. and Timur T. (2011) “Yoksullukla Mücadelede Vergi Politikası ve Türkiye”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 16(1) :249-274.
  • Bayar, F. (2008) “Küreselleşme Kavramı ve Küreselleşme Sürecinde Türkiye”, Uluslararası Ekonomik Sorunlar Dergisi, XXXII:25-34.
  • Bertoli, S., Brücker, H., Facchini G., Mayda A.M., and Peri G. (2012) “Understanding Highly Skilled Migration in Developed Countries: The Upcoming Battle for Brains.” In Brain Drain and Brain Gain: The Global Competition to Attract High-Skilled Migrants, edited by Tito Boeri, Herbert Brucker, Frederic Doquier, and Hillel Rapoport, Oxford University Press.
  • Bucovetsky, S. (2003) “Efficient Migration and Income Tax Competition”, Journal of Public Economic Theory, 5 (2): 249-278.
  • Brueckner, J. K. (1981) “Labor Mobility and the Incidence of the Residential Property Tax,” Journal of Urban Economics, 10,173-182.
  • Coomes, P.A. and William H.H. (2008) “Income Taxes and the Destination of Movers to Multistate MSAs.” Journal of Urban Economics, 63 (3), 920-937.
  • Coppel, J., Dumont, J.C. and Visco, I. (2001) “Trends in immigration and economic consequences,” OECD Economics Department Working Papers, 284, Paris.
  • Demirgil, B. (2018) “Vergilerin Gelir Dağılımı Üzerindeki Etkisi: Ampirik Bir Çalışma”, Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 19 (2):118-131.
  • Demirli, Y. (2011) “Gelişmekte Olan Ülkelerde Vergi Reformları ve Türkiye’de Gelir Üzerinden Alınan Vergiler Açısından Değerlendirme”, Ankara: T.C. Maliye Bakanlığı Strateji Geliştirme Başkanlığı.
  • De Hoon, I. (2017) “France wants back its rich people”, https://nomoretax.eu/france-wants-back-.........%2C%20only,investment%20image%20of%20the%20country. (22.06.2020)
  • Edizdoğan, N., Çetinkaya, Ö. and Gümüş, E. (2011) “Kamu Maliyesi”, 3. Baskı, Bursa: Ekin Yayınevi,
  • Edwards, C., De Rugy, V. (2002) “International Tax Competition: A 21st-Century Restraint on Government”, Cato Policy Analysis, 431(12):1-43.
  • Edwards, C. (2020) “ Migration to Low‐Tax States Continues”, https://www.cato.org/blog/migration-low-tax-states-continues (22.06.2020)
  • Evans, C., Tran-Nam, B. (2013) “Towards the development of a tax system complexity index”, Australian School of Business Research Paper, 1001:1-24.
  • Ferhatoğlu, E. (2006) “Uluslararası Vergi Rekabeti ve Sürükleyici Güçleri”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 7 (1): 79-96.
  • Ganong, P. and Shoag, D. (2017) “Why has regional income convergence in the US declined?” Journal of Urban Economics, 102: 76-90.
  • Giray, F. (2005), “Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları”, Akdeniz İ.İ.B.F. Dergisi, (9): 93-122.
  • Günaydın, İ. (1999) “Vergi Cennetlerinin Özellikleri ve Kullanımları”, Vergi Sorunları, 126.
  • Heyndels, B., Smolders, C. (1995) “Tax Complexity and Fiscal Illusion”, Public Choice, 85 (1/2): 127-141.
  • Hoque, Md. J., Bhuiyan, M.Z.H. and Ahmad A. (2013) “Tax Evasion and Avoidance Crimes- A Study on Some Corporate Firms of Bangladesh”, Proceedings of 6th International Business and Social Science Research Conference, World Business Institute Australia, 1- 15.
  • Houri, N. (2019) “Millionaire High-Tax State Exodus: This Is Only The Tip Of The Iceberg”, https://www.forbes.com/sites/forbesrealestatecouncil/2019/11/13/millionaire-high-tax-state-exodus-this-is-only-the-tip-of-the-iceberg/#3745238c2404 (21.04.2020)
  • Kargı, V. and Tacim, Y. (2016) “Küreselleşme, Vergi Rekabeti ve Türkiye’de Vergi Yükü”, International Journal of Public Finance, 1(1):1-22
  • Kleven, H. J., Landais, C., Saez E., and Schultz E. (2014) “Migration and Wage Effects Of Taxing Top Earners: Evidence From The Foreigners’ Tax Scheme In Denmark”, The Quarterly Journal of Economics ,129(1): 333-378.
  • Laurent, S. and Trannoy A. (2018) “Is high-skilled migration harmful to tax systems’ progressivity?” IZA World of Labor,1-11.
  • Lin, C. (1985) “Labor Mobility and the Incidence of the Residential Property Tax: A Comment,” Journal of Urban Economics, 18: 28-33.
  • Malm, S. (2017), “Exodus of the richest: Wealth tax is forcing 12,000 millionaires per year out of France, says Prime Minister as he lowers tariffs for the better off”, https://www.dailymail.co.uk/news/article-4932482/Wealth-tax-forces-12-000-millionaires-YEAR-France.html (17.06.2020)
  • Mirrlees, J. A. (1982) “Migration and Optimal Income Taxes.” Journal of Public Economics, 18 (3): 319-341.
  • Nar, M. (2015) “Vergi Planlaması Aracı Olarak Ar-Ge Harcamaları”, Uluslararası Sosyal Araştırmalar Dergisi, 8(37): 925-940.
  • OECD (1998), “Harmfull Tax Competition: An Emerging Global Issue, Paris, Retrieved from”, http://www.oecd.org (07.07.2020)
  • OECD ( 2002) “ International Mobility of the Highly Skilled”, Paris.
  • OECD (2013) “Checklist for Foreign Direct Investment Incentive Policies”, http://www.oecd.org.
  • Öz, E. and Yaşarır, S. (2009) “Global Bir Kavram: Vergi Rekabeti”, İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi Konferansları, Seri: 52.
  • Pinto, C. (2002) “(Harmful) Tax Competition within the European Union: Concept and Overview of Certain Tax Regimes in Selected Member States”, Lof Conference Papers, Amsterdam.
  • Pomerleau, K. (2013) “Is Tax Migration a Myth?”, https://taxfoundation.org/tax-migration-myth/ (05.05.2020)
  • Pürsünerli Çakar, E. (2013) “Vergiye Karşı Direnme Şekilleri ve Vergi İnzivası”, Gazi Üniversitesi Hukuk Fakültesi Dergisi, XVII( 1-2): 1293-1313.
  • Roller, M., and Schmidheiny K. (2017) “Tax-induced Household Mobility: Evidence from Intra-City Income Tax Variation”, Working Paper, June.
  • Sağlam, M. (2013) “Vergi Algısı ve Vergi Bilinci Üzerine Bir Araştırma: İktisadi ve İdari Bilimler Fakültesi Öğrencilerinde Vergi Algısı ve Bilinci”, Sosyo Ekonomi Dergisi, 19(19): 315-334.
  • Saygın, Ö. (2019) “ Vergi Uyumu ve Vergi İdaresinin Vergi Uyumuna Etkisi”, Bursa: Ekin Yayınevi.
  • Sazonov, A. (2019) “Wealth Millionaires Flee Their Homelands as Tensions Rise and Taxes Bite”, https://www.bloomberg.com/news/articles/2019-04-30/millionaires-flee-their-homelands-as-tensions-rise-taxes-bite (11.06.2020)
  • Stewart, J.B. (2013) “The Myth of the Rich Who Flee From Taxes”, https://www.nytimes.com/2013/02/16/business/high-taxes-are-not-a-prime-reason-for-relocation-studies-say.html (23.06.2020)
  • Taşkın, Y. (2010) “Vergi Psikolojisi ve Vergiye Karşı Mükellef Tepkileri”, İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi Konferansları 54. Seri .
  • Warren, K. (2019) “The world’s millionaires are more mobile than ever. Here are the top 12 countries they're moving to”, https://www.businessinsider.com/countries-where-millionaires-are-moving-2019-5 (14.06.2020)
  • Williams, J. (2019) “Americans continue their march to low-tax states” The Hill, https://thehill.com/opinion/finance/429623-americans-continue-their-march-to-low-tax-states (02.12.2019)
  • Yereli, A.B., Orkunoğlu Şahin, I.F. (2018) “Mükelleflerin Vergiye Direnme Yöntemleri ve Türkiye’de Günah Vergilerindeki Artışların Değerlendirilmesi”, Sosyoekonomi, 26(35): 169-193.
  • Young, C. (2017) “If you tax the rich, they won’t leave: US data contradicts millionaires’ threats,” https://www.theguardian.com/inequality/2017/nov/20/if-you-tax-the-rich-they-wont-leave-us-data-contradicts-millionaires-threats (05.04.2020)
  • https://researchrepository.standrews.ac.uk/bitstream/handle/10023/7270/14_11_17_Ulph_draft_chapter_DU_1.pdf (07/12/2019)
  • https://taxfoundation.org/where-did-americans-move-in-2019-us-state-migration/ (25.05.2020)
  • https://www.census.gov/newsroom/press-releases/2018/estimates-national-state.html (11.04.2020)
  • https://www.france24.com/en/20150808-france-wealthy-flee-high-taxes-les-echos-figures (12.04.2020)
  • https://www.howmoneywalks.com/irs-tax-migration/ (20.05.2020)
  • https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?end=2018&name_desc=false&start=1972&view=chart (19.05.2020)
  • https://www.cato.org/blog/migration-low-tax-states-continues, (02.05.2020)

EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS

Yıl 2021, Cilt: 19 Sayı: 1, 110 - 132, 31.03.2021

Ulvi Sandalcı , İnci Sandalcı

https://doi.org/10.11611/yead.779788

Öz

In a globalized world, many economies have become integrated, making it easier for taxpayers to move between states without having to bear too much financial burden. As a result of this, taxpayers leave their legal residence and migrate to other regions or countries due to factors such as tax administration structure, complexity of the tax system, tax fairness, tax perception, and the weight of the tax burden in particular. In the study, the factors in taxation that drive taxpayers to immigrate and the effects of taxation on immigration were investigated. The results of the study revealed that taxes play a role in the preferences of especially the taxpayers in certain industries and high-skilled specialists to change their legal residence. Accordingly, taxpayers migrate to regions or countries with lower tax burden from the regions or countries where the tax burden is heavier.

Anahtar Kelimeler

Globalization Taxation Migration

Kaynakça

  • Addison, T. V. (2009) “ Shotting Blanks: The Waron Tax Havens”, Indiana Journal of Global Legal Studies, 16 (2):703-727
  • Agrawal, D. R. and Foremny, D. (2018), “ Relocation Of The Rich: Migration In Response To Top Tax Rate Changes From Spanish Reforms”, IEB Working Paper 2018/06.
  • Aktan, C.C., Vural, İ.Y (2004) “Vergi Rekabeti”, Erciyes Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 22: 1-18.
  • Alm, J., and Wallace, S. (2000). “Are the Rich Different?” In Slemrod, Joel (ed.), Does Atlas Shrug?: The Economic Consequences of Taxing the Rich, 165-187. Russell Sage Foundation, New York, NY.
  • Arnott, R. and Tamny, J. (2018) “The Great Tax Migration”, https://www.realclearpolitics.com/articles/2018/04/24/the_great_tax_migration__136885.html (20.06.2020)
  • Aronson, J. R. and Schwartz E.(1973), “Financing Public Goods and the Distribution of Population in a System of Local Governments,” National Tax Journal, 26,137-160.
  • Ay, H., and Meriç, M. (2004) “Küreselleşme Olgusu Bağlamında Vergi Kayıp ve Kaçakları”, 19.Türkiye Maliye Sempozyumu, 10-14 Mayıs, Antalya.
  • Aydın, M. and Timur T. (2011) “Yoksullukla Mücadelede Vergi Politikası ve Türkiye”, Süleyman Demirel Üniversitesi İktisadi ve İdari Bilimler Fakültesi Dergisi, 16(1) :249-274.
  • Bayar, F. (2008) “Küreselleşme Kavramı ve Küreselleşme Sürecinde Türkiye”, Uluslararası Ekonomik Sorunlar Dergisi, XXXII:25-34.
  • Bertoli, S., Brücker, H., Facchini G., Mayda A.M., and Peri G. (2012) “Understanding Highly Skilled Migration in Developed Countries: The Upcoming Battle for Brains.” In Brain Drain and Brain Gain: The Global Competition to Attract High-Skilled Migrants, edited by Tito Boeri, Herbert Brucker, Frederic Doquier, and Hillel Rapoport, Oxford University Press.
  • Bucovetsky, S. (2003) “Efficient Migration and Income Tax Competition”, Journal of Public Economic Theory, 5 (2): 249-278.
  • Brueckner, J. K. (1981) “Labor Mobility and the Incidence of the Residential Property Tax,” Journal of Urban Economics, 10,173-182.
  • Coomes, P.A. and William H.H. (2008) “Income Taxes and the Destination of Movers to Multistate MSAs.” Journal of Urban Economics, 63 (3), 920-937.
  • Coppel, J., Dumont, J.C. and Visco, I. (2001) “Trends in immigration and economic consequences,” OECD Economics Department Working Papers, 284, Paris.
  • Demirgil, B. (2018) “Vergilerin Gelir Dağılımı Üzerindeki Etkisi: Ampirik Bir Çalışma”, Cumhuriyet Üniversitesi İktisadi ve İdari Bilimler Dergisi, 19 (2):118-131.
  • Demirli, Y. (2011) “Gelişmekte Olan Ülkelerde Vergi Reformları ve Türkiye’de Gelir Üzerinden Alınan Vergiler Açısından Değerlendirme”, Ankara: T.C. Maliye Bakanlığı Strateji Geliştirme Başkanlığı.
  • De Hoon, I. (2017) “France wants back its rich people”, https://nomoretax.eu/france-wants-back-.........%2C%20only,investment%20image%20of%20the%20country. (22.06.2020)
  • Edizdoğan, N., Çetinkaya, Ö. and Gümüş, E. (2011) “Kamu Maliyesi”, 3. Baskı, Bursa: Ekin Yayınevi,
  • Edwards, C., De Rugy, V. (2002) “International Tax Competition: A 21st-Century Restraint on Government”, Cato Policy Analysis, 431(12):1-43.
  • Edwards, C. (2020) “ Migration to Low‐Tax States Continues”, https://www.cato.org/blog/migration-low-tax-states-continues (22.06.2020)
  • Evans, C., Tran-Nam, B. (2013) “Towards the development of a tax system complexity index”, Australian School of Business Research Paper, 1001:1-24.
  • Ferhatoğlu, E. (2006) “Uluslararası Vergi Rekabeti ve Sürükleyici Güçleri”. Eskişehir Osmangazi Üniversitesi Sosyal Bilimler Dergisi, 7 (1): 79-96.
  • Ganong, P. and Shoag, D. (2017) “Why has regional income convergence in the US declined?” Journal of Urban Economics, 102: 76-90.
  • Giray, F. (2005), “Küreselleşme Sürecinde Vergi Rekabeti ve Boyutları”, Akdeniz İ.İ.B.F. Dergisi, (9): 93-122.
  • Günaydın, İ. (1999) “Vergi Cennetlerinin Özellikleri ve Kullanımları”, Vergi Sorunları, 126.
  • Heyndels, B., Smolders, C. (1995) “Tax Complexity and Fiscal Illusion”, Public Choice, 85 (1/2): 127-141.
  • Hoque, Md. J., Bhuiyan, M.Z.H. and Ahmad A. (2013) “Tax Evasion and Avoidance Crimes- A Study on Some Corporate Firms of Bangladesh”, Proceedings of 6th International Business and Social Science Research Conference, World Business Institute Australia, 1- 15.
  • Houri, N. (2019) “Millionaire High-Tax State Exodus: This Is Only The Tip Of The Iceberg”, https://www.forbes.com/sites/forbesrealestatecouncil/2019/11/13/millionaire-high-tax-state-exodus-this-is-only-the-tip-of-the-iceberg/#3745238c2404 (21.04.2020)
  • Kargı, V. and Tacim, Y. (2016) “Küreselleşme, Vergi Rekabeti ve Türkiye’de Vergi Yükü”, International Journal of Public Finance, 1(1):1-22
  • Kleven, H. J., Landais, C., Saez E., and Schultz E. (2014) “Migration and Wage Effects Of Taxing Top Earners: Evidence From The Foreigners’ Tax Scheme In Denmark”, The Quarterly Journal of Economics ,129(1): 333-378.
  • Laurent, S. and Trannoy A. (2018) “Is high-skilled migration harmful to tax systems’ progressivity?” IZA World of Labor,1-11.
  • Lin, C. (1985) “Labor Mobility and the Incidence of the Residential Property Tax: A Comment,” Journal of Urban Economics, 18: 28-33.
  • Malm, S. (2017), “Exodus of the richest: Wealth tax is forcing 12,000 millionaires per year out of France, says Prime Minister as he lowers tariffs for the better off”, https://www.dailymail.co.uk/news/article-4932482/Wealth-tax-forces-12-000-millionaires-YEAR-France.html (17.06.2020)
  • Mirrlees, J. A. (1982) “Migration and Optimal Income Taxes.” Journal of Public Economics, 18 (3): 319-341.
  • Nar, M. (2015) “Vergi Planlaması Aracı Olarak Ar-Ge Harcamaları”, Uluslararası Sosyal Araştırmalar Dergisi, 8(37): 925-940.
  • OECD (1998), “Harmfull Tax Competition: An Emerging Global Issue, Paris, Retrieved from”, http://www.oecd.org (07.07.2020)
  • OECD ( 2002) “ International Mobility of the Highly Skilled”, Paris.
  • OECD (2013) “Checklist for Foreign Direct Investment Incentive Policies”, http://www.oecd.org.
  • Öz, E. and Yaşarır, S. (2009) “Global Bir Kavram: Vergi Rekabeti”, İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi Konferansları, Seri: 52.
  • Pinto, C. (2002) “(Harmful) Tax Competition within the European Union: Concept and Overview of Certain Tax Regimes in Selected Member States”, Lof Conference Papers, Amsterdam.
  • Pomerleau, K. (2013) “Is Tax Migration a Myth?”, https://taxfoundation.org/tax-migration-myth/ (05.05.2020)
  • Pürsünerli Çakar, E. (2013) “Vergiye Karşı Direnme Şekilleri ve Vergi İnzivası”, Gazi Üniversitesi Hukuk Fakültesi Dergisi, XVII( 1-2): 1293-1313.
  • Roller, M., and Schmidheiny K. (2017) “Tax-induced Household Mobility: Evidence from Intra-City Income Tax Variation”, Working Paper, June.
  • Sağlam, M. (2013) “Vergi Algısı ve Vergi Bilinci Üzerine Bir Araştırma: İktisadi ve İdari Bilimler Fakültesi Öğrencilerinde Vergi Algısı ve Bilinci”, Sosyo Ekonomi Dergisi, 19(19): 315-334.
  • Saygın, Ö. (2019) “ Vergi Uyumu ve Vergi İdaresinin Vergi Uyumuna Etkisi”, Bursa: Ekin Yayınevi.
  • Sazonov, A. (2019) “Wealth Millionaires Flee Their Homelands as Tensions Rise and Taxes Bite”, https://www.bloomberg.com/news/articles/2019-04-30/millionaires-flee-their-homelands-as-tensions-rise-taxes-bite (11.06.2020)
  • Stewart, J.B. (2013) “The Myth of the Rich Who Flee From Taxes”, https://www.nytimes.com/2013/02/16/business/high-taxes-are-not-a-prime-reason-for-relocation-studies-say.html (23.06.2020)
  • Taşkın, Y. (2010) “Vergi Psikolojisi ve Vergiye Karşı Mükellef Tepkileri”, İstanbul Üniversitesi İktisat Fakültesi Maliye Araştırma Merkezi Konferansları 54. Seri .
  • Warren, K. (2019) “The world’s millionaires are more mobile than ever. Here are the top 12 countries they're moving to”, https://www.businessinsider.com/countries-where-millionaires-are-moving-2019-5 (14.06.2020)
  • Williams, J. (2019) “Americans continue their march to low-tax states” The Hill, https://thehill.com/opinion/finance/429623-americans-continue-their-march-to-low-tax-states (02.12.2019)
  • Yereli, A.B., Orkunoğlu Şahin, I.F. (2018) “Mükelleflerin Vergiye Direnme Yöntemleri ve Türkiye’de Günah Vergilerindeki Artışların Değerlendirilmesi”, Sosyoekonomi, 26(35): 169-193.
  • Young, C. (2017) “If you tax the rich, they won’t leave: US data contradicts millionaires’ threats,” https://www.theguardian.com/inequality/2017/nov/20/if-you-tax-the-rich-they-wont-leave-us-data-contradicts-millionaires-threats (05.04.2020)
  • https://researchrepository.standrews.ac.uk/bitstream/handle/10023/7270/14_11_17_Ulph_draft_chapter_DU_1.pdf (07/12/2019)
  • https://taxfoundation.org/where-did-americans-move-in-2019-us-state-migration/ (25.05.2020)
  • https://www.census.gov/newsroom/press-releases/2018/estimates-national-state.html (11.04.2020)
  • https://www.france24.com/en/20150808-france-wealthy-flee-high-taxes-les-echos-figures (12.04.2020)
  • https://www.howmoneywalks.com/irs-tax-migration/ (20.05.2020)
  • https://data.worldbank.org/indicator/GC.TAX.TOTL.GD.ZS?end=2018&name_desc=false&start=1972&view=chart (19.05.2020)
  • https://www.cato.org/blog/migration-low-tax-states-continues, (02.05.2020)
Toplam 59 adet kaynakça vardır.

Ayrıntılar

Birincil Dil İngilizce
Konular Ekonomi
Bölüm Makaleler
Yazarlar

Ulvi Sandalcı 0000-0003-1527-0815

İnci Sandalcı Bu kişi benim 0000-0003-4995-8482

Yayımlanma Tarihi 31 Mart 2021
Yayımlandığı Sayı Yıl 2021 Cilt: 19 Sayı: 1

Kaynak Göster

APA Sandalcı, U., & Sandalcı, İ. (2021). EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Journal of Management and Economics Research, 19(1), 110-132. https://doi.org/10.11611/yead.779788
AMA Sandalcı U, Sandalcı İ. EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Journal of Management and Economics Research. Mart 2021;19(1):110-132. doi:10.11611/yead.779788
Chicago Sandalcı, Ulvi, ve İnci Sandalcı. “EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS”. Journal of Management and Economics Research 19, sy. 1 (Mart 2021): 110-32. https://doi.org/10.11611/yead.779788.
EndNote Sandalcı U, Sandalcı İ (01 Mart 2021) EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Journal of Management and Economics Research 19 1 110–132.
IEEE U. Sandalcı ve İ. Sandalcı, “EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS”, Journal of Management and Economics Research, c. 19, sy. 1, ss. 110–132, 2021, doi: 10.11611/yead.779788.
ISNAD Sandalcı, Ulvi - Sandalcı, İnci. “EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS”. Journal of Management and Economics Research 19/1 (Mart 2021), 110-132. https://doi.org/10.11611/yead.779788.
JAMA Sandalcı U, Sandalcı İ. EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Journal of Management and Economics Research. 2021;19:110–132.
MLA Sandalcı, Ulvi ve İnci Sandalcı. “EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS”. Journal of Management and Economics Research, c. 19, sy. 1, 2021, ss. 110-32, doi:10.11611/yead.779788.
Vancouver Sandalcı U, Sandalcı İ. EFFECT OF TAXATION ON MIGRATION IN THE GLOBALIZATION PROCESS. Journal of Management and Economics Research. 2021;19(1):110-32.