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    Corporate Tax Payoff in A Game Theory Approach
    (Ege Univ, Fac Economics & Admin Sciences, 2018) Kiral, Ersin; Mavruk, Can
    This article investigates corporate tax payoffs in a repeated game theory approach. An application of mixed strategy infinitely repeated game for corporate tax payoffs is provided with four payment types included under new draft tax procedural law. The Folk Theorem is used to find SPNE of infinitely repeated game strategies. The results demonstrate that: (1) the solution set of zero sum game is linear and that of variable sum game is trapezoidal; (2) Grim-trigger and Tit-for-tat of defection both are not appropriate strategies; (3) in pure and mixed strategy equilibrium, TRA needs high audit rates in order to force CTP to point of indifference; (4) CTP will prefer evading tax indefinitely and if possible request settlement when get caught for evading tax; and (5) the number of qualified tax inspectors and audit rates must be increased to break the courage of CTP evading tax.
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    Spatial Effects Over Time-Framed Happiness
    (Springer, 2021) Mavruk, Can; Kiral, Ersin; Kiral, Gulsen
    The article investigates average marginal effects of intra-urban, urban-remote and perceived spatial differences over time-framed happiness. The study is based on a self-report social survey conducted in Adana which includes three different time frames for happiness, namely at present (short-term), in the last week and in the last 4 weeks (global). Over which, the effects of objective, subjective and social spatial variables through socio-economic and social capital variables are measured using logistic regression models. Based on cognitive neuroscience research findings, the expectations are that perceived aspects of life are more likely related to short-term happiness and objective aspects of life are more likely related to global happiness. The analyses reveal that urban-remote difference is more likely related to higher global happiness; vehicle dependent-others difference is more likely related to higher happiness; perceived spatial factors are more likely related to short-term happiness; lower relative income and higher neighborhood inequality are more likely to decrease global happiness; the unemployed and retired urban residents are more likely to feel less happy and related to global happiness; personal characteristics and socio-economic factors are more likely related to one-week happiness. The implications suggest that policies should be towards the city retirees and the unemployeds who feel less happy, and intensive public transportation areas and their residents who are the most unhappy and more disturbed by air pollution. For policy implementation, we recommend that the authorities discuss the public transport, distance to services, air pollution and unemployment issues, and adopt the retirement adjustment law to eliminate the grievances in the pensions of the retirees.