Yeliz Yalcin Department of Econometrics Gazi University   Department of Econometrics Gazi University Ankara, 06500 Turkey   yyeliz@gazi.edu.tr   http://www.websitem.gazi.edu.tr/site/yyeliz           JEL Areas: C2 : Single Equation Models; Single Variables: General H2 : Taxation, Subsidies, and Revenue: General