Full Text Writing Rules

1. File Format: The papers must be written by using Microsoft Office Word.

2. Page Margins and Font Format: The character font must be Times New Roman and 11 puntos. Margins: Top and Bottom: 2 cm;  Left and Right: 4 cm. Paragraph margins: Justified and single spaced. indentation: 0.7 cm. paragraph spacing must be 0 cm.

3. The Lenght of the Work:  max 20 pages including the Bibliography and Appendix. 

4. Info about authors: On the top of the first page after the title,  author/authors identity, ORCID number, e-mail address and institution of the author/authors must be written. If the paper supported by a project or derived from a dissertation should be declared. To get an ORCID number: https://orcid.org/

5. First Page of the Paper: Should contain Turkish-English titles, abstracts and keywords. Turkish title must be 15 puntos, on the other hand English title must be 11 puntos. At the beginning of the abstracts, Oz/Abstract expressions must take place. The abstracts must be 10 puntos and Italic font and at least 150 words and maximum 300 words.  At least 3 and at most 5 keywords under the each English and Turkish abstracts.
6. JEL Codes: Minimum 3 JEL Classification Codes must written in the area of economy. You can access the codes as follows.  https://www.aeaweb.org/econlit/jelCodes.php
7. Chapter Titles: All the chapters must be numbered except Introduction, Conclusion and Evaluation, Bibliography and Appendix.  Numbering can be as follows; 1, 1.1, 1.2, 2, 2.1, 2.1.1, …. . The first letter of the titles must be written capital.
8. Table, Figure and Graphics: centered to the page and each must be numbered and named. Table numbers and names must be written above the tables [Table1: Table Name]. Figure and graphic number and names must be below the figure and graphic [Figure 1: Figure/Graphic Name]. Table body can be adjusted and decreased down to 8 punto if needed. Tables that exceed one page must take part in the appendix. The explanation and bibliography about the tables, figures and graphics must be given below. Put blank line before the table titles, and after the figure and graphic titles.
9. Equations:  Equations must be written left and the equation numbers right justified. Equations must be numbered in a sequence and written in a parentheses.

10. Footnotes: The footnotes must be justified, 9 puntos.

11. Reference in the Text: use brackets. e.g. [Surname of the Writer(s), Year: Page Number]
12. Bibliography: Bibliography must take part after the conclusion chapter. Bibliography must be prepared according to APA 6.0 system. References should be written surname order.
13. Page Numbers: hidden on the first page, bottom-centered in each page.

Bibliography according to APA 6.0 System.

In the Bibliography:
Pigou, A. C. (1920), The economics of welfare, London: Palgrave MacMillan.
Nichols, A. L. (1984): Targeting economic ıncentives for environmental protection, Cambridge: MIT Press.

In the Text:
… (Pigou, 1920: 4); …. (Nichols, 1984: 92)

Chapters in the Books by Editor

In the Bibliography
Jaeger, W. K. (2012). The double dividend debate. in handbook of research on environmental taxation (Eds. J. E. Milne & M. S. Andersen) Edward Elgar Publishing, Cheltenham, 211-229.

In the Text:
…. (Jeager, 2012: 218)


In the Bibliography:
Bovenberg, A. L. (1999). Green tax reforms and the double dividend: an updated reader's guide. International Tax and Public Finance, 6(3), 421-443.
Bovenberg, A. L. (1994b).Environmental taxes and labor-market distortions. European Journal of Political Economy, 10(4), 655-683.
Bor, Y. J., & Huang, Y. (2010). Energy taxation and the double dividend effect in Taiwan's Energy conservation policy—an empirical study using a computable general equilibrium model. Energy Policy, 38(5), 2086-2100.
Ay, A., Kızılkaya, O., & Akar, T. (2016). Gelişmekte olan ülkelerde yolsuzluk ve demokrasi'nin DYY üzerindeki etkisi: ampirik bir inceleme. Business and Economics Research Journal7(3), 73-88.

In the Text:
… (Bovenberg, 1999: 422); … (Bovenberg, 1994b: 658) [Same writer’s work in the same year]; … (Bor and Huang, 2010: 2088); … (Ay and others, 2016: 84)

Dissertations and Reports

In the Bibliography:
Schöb, R. (2009),  Choosing the right ınstrument to reap an additional employment dividend, Frei Universitat School of Business And Economics, discussion paper, no. 2009/10.
Akbulut, F. E. (2009). İklim değişikliğinde alternatif politikaların etkinliği, unpublished master thesis, Ankara University Social Sciences Institute, Ankara.

In the Text:
… (Schöb, 2009: 4-7); Akbulut (2009),….


In the Bibliography:
Yildiz, S. & Topal, M. H. (2016). Increasing e-trust in e-government services: a case study on the users of internet tax office. IBANESS conference series, 12-14 march, Plovdiv, Bulgaria, 275-287.

In the Text:
… (Yildiz and Topal, 2016: 277)

Internet Sources

In the Bibliography:
Van Heerden, J., Gerlagh, R., Blignaut, J., Horridge, M., Hess, S., Mabugu, R. E. E., & Chitiga, M. (2005). Fighting co2 pollution and poverty while promoting growth: searching for triple dividends in South Africa. available in http://papers.ssrn.com/sol3/papers.cfm?abstract_id=849245, (02.12.2016).
Deloitte (2015), Taxation and Investment in Germany 2015, www. iberglobal.com/files/2015/germanyguide-deloitte.pdf, 20.11.16.
Hur, G. H. (2000). Double dividend hypothesis of environmental tax in republic of Korea: for sustainable development. in 2nd international critical geography conference. available in http://citeseerx.ist.psu.edu/viewdoc/ download?doi= (02.12.2016).

In the Text:
… (Van Heerden and others, 2005: 24); ….. (Deloitte, 2015); ….. (Hur, 2000: 1)