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 Volume 7, Issue 8 (August 2020), Pages: 130-136


 Original Research Paper

 Title: The effect of taxes and public expenditures on happiness: Empirical evidence from OECD countries

 Author(s): Mahmut Ünsal Şaşmaz, Emre Şakar *


 Department of Public Finance, Uşak University, Uşak, Turkey

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 * Corresponding Author. 

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Taxes collected for public expenditures have economic, social, and environmental objectives. Public expenditures financed through taxes cover a wide range of spending made by the public. They may have some effects on the happiness of individuals and society due to the fact that taxes are collected from individuals by force, and public expenditures are made for the needs and economic development of the country. In this study, the effect of taxes and public expenditures on happiness has been investigated in 23 OECD countries during the period of 2010-2017 by panel data analysis. As a result of the study, it has been determined that taxes and public expenditures have a positive effect on the level of happiness. 

 © 2020 The Authors. Published by IASE.

 This is an open access article under the CC BY-NC-ND license (

 Keywords: Tax, Public expenditure, Happiness, Panel data analysis

 Article History: Received 7 February 2020, Received in revised form 10 May 2020, Accepted 15 May 2020


No Acknowledgment.

 Compliance with ethical standards

 Conflict of interest: The authors declare that they have no conflict of interest.


 Şaşmaz MÜ and Şakar E (2020). The effect of taxes and public expenditures on happiness: Empirical evidence from OECD countries. International Journal of Advanced and Applied Sciences, 7(8): 130-136

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