Clustering OECD Countries According to Tax Indicators
This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website. Since the number of clusters was not known a...
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| Format: | Article |
| Language: | English |
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International Public Finance Conference/Turkey
2024-12-01
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| Series: | International Journal of Public Finance |
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| Online Access: | https://dergipark.org.tr/tr/download/article-file/3998447 |
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| author | Selim Tüzüntürk |
| author_facet | Selim Tüzüntürk |
| author_sort | Selim Tüzüntürk |
| collection | DOAJ |
| description | This study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website. Since the number of clusters was not known a priori, the hierarchical clustering analysis and two-stage clustering methods were used, and the findings of both methods were compared. Research findings show that OECD countries are classified into two meaningful clusters regarding statistically significant tax indicators (goods and services tax, personal income tax, and property tax) for both methods. The first cluster's goods and services tax average is lower than the second. The personal income tax average of the first cluster is higher than the second. The property tax average of the first cluster is higher than the second. The tax differences indicate that countries in the first cluster collect more personal income and property taxes but fewer goods and services taxes than countries in the second cluster, which points out the characteristics of developed countries in the scope of tax policies. |
| format | Article |
| id | doaj-art-c0584149c15a47aaad821c944b44d0ad |
| institution | Kabale University |
| issn | 2548-0499 |
| language | English |
| publishDate | 2024-12-01 |
| publisher | International Public Finance Conference/Turkey |
| record_format | Article |
| series | International Journal of Public Finance |
| spelling | doaj-art-c0584149c15a47aaad821c944b44d0ad2025-02-10T12:17:17ZengInternational Public Finance Conference/TurkeyInternational Journal of Public Finance2548-04992024-12-019229330610.30927/ijpf.14995531042Clustering OECD Countries According to Tax IndicatorsSelim Tüzüntürk0https://orcid.org/0000-0002-8987-2280BURSA ULUDAĞ ÜNİVERSİTESİThis study aims to cluster a particular group of countries (OECD countries) according to tax indicators and to determine essential variables in clustering. The recent data on taxation percentages 2021 in OECD countries were obtained from the OECD website. Since the number of clusters was not known a priori, the hierarchical clustering analysis and two-stage clustering methods were used, and the findings of both methods were compared. Research findings show that OECD countries are classified into two meaningful clusters regarding statistically significant tax indicators (goods and services tax, personal income tax, and property tax) for both methods. The first cluster's goods and services tax average is lower than the second. The personal income tax average of the first cluster is higher than the second. The property tax average of the first cluster is higher than the second. The tax differences indicate that countries in the first cluster collect more personal income and property taxes but fewer goods and services taxes than countries in the second cluster, which points out the characteristics of developed countries in the scope of tax policies.https://dergipark.org.tr/tr/download/article-file/3998447goods and services taxpersonal income taxproperty taxcluster analysisgoods and services taxpersonal income taxproperty taxcluster analysis |
| spellingShingle | Selim Tüzüntürk Clustering OECD Countries According to Tax Indicators International Journal of Public Finance goods and services tax personal income tax property tax cluster analysis goods and services tax personal income tax property tax cluster analysis |
| title | Clustering OECD Countries According to Tax Indicators |
| title_full | Clustering OECD Countries According to Tax Indicators |
| title_fullStr | Clustering OECD Countries According to Tax Indicators |
| title_full_unstemmed | Clustering OECD Countries According to Tax Indicators |
| title_short | Clustering OECD Countries According to Tax Indicators |
| title_sort | clustering oecd countries according to tax indicators |
| topic | goods and services tax personal income tax property tax cluster analysis goods and services tax personal income tax property tax cluster analysis |
| url | https://dergipark.org.tr/tr/download/article-file/3998447 |
| work_keys_str_mv | AT selimtuzunturk clusteringoecdcountriesaccordingtotaxindicators |