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Open Access Article
1 - An analysis of the automatic stabilization of direct and indirect taxes in Iran
mohammad taghi gilak hakim abadi Ali MehreganIn this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, un MoreIn this paper the effect of direct and indirect taxes on the fluctuations of Iran's economic cycles has been studied. To estimate the models of this research, Vector Auto Regression method by quarterly data from q1-1372 to q3-1397. The results of this study are that, unlike empirical, direct taxes have not had a significant effect on reducing fluctuations in economic cycles. Also, the effect of indirect taxes on economic cycles is faster than direct taxes. Based on the results, it is suggested to use more of the country's tax capacity to better perform the government's stabilizing task in the economy, especially the reform of tax bases. Manuscript profile -
Open Access Article
2 - Identifying Propellant Regions and Activities in Generating Potential VAT Capacity
afsaneh sherkat aliasghar banouei esfandiar jahangard ali nasiri aghdamThe main purpose of the article is to Identify of regions and activities that create greater potential value added tax for themselves and others. For this purpose, the column coefficient approach is used to calculate the input-output table of 9 regions including 24 acti MoreThe main purpose of the article is to Identify of regions and activities that create greater potential value added tax for themselves and others. For this purpose, the column coefficient approach is used to calculate the input-output table of 9 regions including 24 activities for 2011. Findings indicate that although at the macro level, smaller regions create more potential value added tax capacity than larger ones, at the economic activity level, there is no direct relation between the share of value added of an activity and the potential VAT capacity of that activity. Based on the results, it is suggested that policy makers and regional planners pay special attention to the structure of the economy and the nature of the activities of that region. Also, the focus of regional development policies should be shifted to smaller areas that are more in line with space-based theories. Manuscript profile -
Open Access Article
3 - The Effect of Political Variable on the Relationship between Seignorage and Income Inequality: the Case Study of Selected OECD and D8 Countries
Vahid Taghinezhadomran Zahra Mila Elmi Mobin RamezanpourThe most important instrument of the government to finance public expenditures and to improve the distribution of tax revenues is tax. High reliance of government on seignorage can reduce the role of taxes in correcting the inequalities. Improving the political variable MoreThe most important instrument of the government to finance public expenditures and to improve the distribution of tax revenues is tax. High reliance of government on seignorage can reduce the role of taxes in correcting the inequalities. Improving the political variable of the voice and accountability by less reliance on seignorage and more reliance on taxes can improve income distribution.The main purpose of this study is to investigate and test this hypothesis with the help of data from selected OECD and D8countriesperiod 2018-2008 using the fully modified least squares method (FMOLS). The results of model estimation showed that the political variables of accountability can improve the distribution of income in the studied countries by reducing the government's reliance on seignorage. Manuscript profile -
Open Access Article
4 - Modeling the Effects of Indirect Taxes on the Welfare of Income Deciles in Iran with the Computable General Equilibrium Application
Akbar Khodabakhshi Saeideh RoustaeiAfter oil revenues, taxes are the second and most important source of government expenditure in Iran's economy. On the other hand, considering the importance of social justice as one of the main goals of the government, the effects of imposing taxes on households are al MoreAfter oil revenues, taxes are the second and most important source of government expenditure in Iran's economy. On the other hand, considering the importance of social justice as one of the main goals of the government, the effects of imposing taxes on households are also very important. Therefore, this research, using a calculable general equilibrium model, seeks to investigate the welfare effects of imposing indirect taxes on different income deciles in Iran. For this purpose, two scenarios have been applied and the reactions of households with different income deciles to these scenarios have been investigated. In the first scenario, a uniform tax was imposed on all goods and services at a rate of five percent and in the second scenario, a tax on food at a zero rate, a tax on some luxury goods at a rate of 14 pecent and a tax on other goods at the same rate of 5 percent. EV index was also used to measure welfare. The results of the model show that the imposition of indirect taxes in the first scenario worsens the welfare of low-income households, while the second scenario improves the welfare of poor households and worsens the welfare of rich households. However, in the first scenario, the GDP was higher than in the second scenario. Therefore, it is recommended to choose a tax policy using an integrated tax system, we will see efficiency and economic justice. Manuscript profile -
Open Access Article
5 - Determining an Optimal Tax on Housing Capital Compared with Non-housing Capital: Case Study of Iran
R. Shahnazi sh. Nasirabadi Abstract In oil exporting countries, the formation of Dutch disease is one of the major problems in economy. Dutch disease causes the outcome of non-tradable sectors (land and housing) to be increased compared with the tradable sector (industry and agriculture) More Abstract In oil exporting countries, the formation of Dutch disease is one of the major problems in economy. Dutch disease causes the outcome of non-tradable sectors (land and housing) to be increased compared with the tradable sector (industry and agriculture) and economic capitals transferred to less productive sectors. When facing with this problem, the solution is to reduce the profit of non- tradable sectors by the help of tax. In this paper, by using neoclassical growth model, determining an optimal tax on housing capital compared with non-housing capital will be studied. According to the results, optimal tax on capital depends on elasticity of substitution between consumption non-housing, housing and leisure times. Since Dutch disease causes the elasticity of substitution between housing capital and leisure time to be decreased, housing capital optimal tax should be more than the tax on non-housing capital. Based on the results obtained by simulating the model in Iran, the tax on businesses and labor will be decreased by the tax on housing profits. Manuscript profile -
Open Access Article
6 - بررسی تأثیر درآمد مالیاتی دولت بر بورس اوراق بهادار در ایران
رویا آل عمران سید علی آل عمران -
Open Access Article
7 - برآورد ظرفیت و تلاش مالیاتی و ارتباط آن با درآمد نفتی در اقتصاد ایران و چند کشور منتخب عضو اوپک
مهناز ربیعی فاطمه اسماعیل نیا کتابی -
Open Access Article
8 - تأثیر مالیات بر شرکت ها بر سرمایه گذاری بخش خصوصی با استفاده از رهیافت کرانه ها
تانیا خسروی جمشید پژویان