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  1 - Green tax effect on unemployment (Case Study of the Economic Cooperation Organization member states)
  نارسیس امین رشتی ابراهیم صیامی عراقی
  Green taxation in the new concept tax is considered as an effective and applicative base which prevents pollution. This kind of tax that is based on cost decreases in the rate of pollution and increases efficiency in the economy. In these circumstances , the government More

  Green taxation in the new concept tax is considered as an effective and applicative base which prevents pollution. This kind of tax that is based on cost decreases in the rate of pollution and increases efficiency in the economy. In these circumstances , the government is going to obtain a new source of tax revenue that , considering a neutral situation in the received tax revenues , can decrease taxes the corporate tax and wage and salary tax . The imposition of the latter two taxes misallocate resources. However, this type of taxation has been able to improve successfully the quality of the living environment ; but that whether it can be substituted for other taxes is a hypothesizes for inquiry which should be examined as a double benefit one . In this study the above hypothesis has been tested by time series – cross section data for some of OECD countries which use green tax explicitly , using the two models mentioned . The results indicate that in the first model the diffusion of greenhouse gas affects the green tax in the second model in which the green tax is considered to be autonomous , it can be effective unemployment. Manuscript profile