OECD ülkelerinde işgücüne katılım oranı ile vergi yükü arasındaki ilişki

Taxes have a significant impact on society, both socially and economically. Taxes are the primary revenue source of the governments' social policies. At the same time, taxes have an influence on the purchasing power of individuals. However, tax policies not only effective on the income but also create an impact on the labor force participation rate. Since tax policies could change the peoples' labor-leisure decision. Despite, there are several studies in the literature about this subject, there is no commonly accepted view about this relationship. The aim of this thesis is to determine the impact of the tax burden on the labor force participation rate in OECD countries. To reveal the relationship between taxes and labor force participation rate, macro variables were used, which are related to literature and belongs to 1990-2017 years. The country selection was occurred according to the attainability of the data. Thus, data belongs to 28 of the OECD countries. Panel data analysis was used as an estimation method, and; GLS Period SUR model and cross-sectional covariance methods were implemented because of the presence of cross-sectional dependency and autocorrelation. In all models, the tax burden obtained as statistically significant and has a negative impact on the labor force participation rate. On the other hand, wages were found statistically insignificant in the %1 and %5 significancy levels in all models but in one model significant in the %10 significancy level. Moreover, other variables were detected as statistically significant; gross domestic product, average schooling year, and the fertility rate has a positive impact on the labor force participation rate, but inflation has a negative effect.