1. Department of Economics, Suleyman Demirel University, Isparta 32260, Türkiye
2. Department of Educational Sciences, Hasan Ali Yucel Faculty of Education, İstanbul University-Cerrahpaşa, İstanbul 34500, Türkiye
3. Department of Public Finance, Usak University, Usak 64000, Türkiye
4. Department of Public Finance, Bandirma Onyedi Eylül University, Balikesir 10200, Türkiye