Economic Survay of Consumption Tax in Iran

Subject Areas : Futurology

Yeganeh Mosavi Jahromi ¹

1 - ندارد

Received: 2015-05-04 Accepted : 2015-05-04 Published : 1999-04-21

Keywords:

Abstract :

Consumption tax is one the major tax bases. There is no Comprehensive Consumption tax system. This study investigates an eight Commidity disaggregation of Iranian urban household budget survey on the basis of the existence of comprehensive consumption tax Iranian tax system. There are two main aspects of the study of indirect taxation, namely those relating to efficiency and equity. In this survey a theoretical – practical model which includes both allocative and equity considerations, is used. By using the data related to expenditure decils for 1362-73, through the model, the “optimal” tax rates  for eight commodity expenditure groups are estimated. According to the empirical results, the ranking of the estimated tax rates in terms of indirect tax revenue in 1373 and all of the quantities of distribution parameters (except one case) respectively from high to low is as following: “transportation and communication”, “others”, “entertainment and education”, “durable goods”, “housing , light and fuel” , “health and cure” ,”food, drink and tobacco” and “clothing and footwear”.