Volume 17, Issue 7 (2010)
J Tax Res 2010, 17(7): 65-84 |
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Rezaee E. Role of Tax Incentives and Tax Effective Rates in Investment Dynamism: A Macro-Economic Approach. J Tax Res 2010; 17 (7) :65-84
URL: http://taxjournal.ir/article-1-124-en.html
URL: http://taxjournal.ir/article-1-124-en.html
Assistant Professor at Faculty of Economics, Urmia University
Abstract: (8705 Views)
Just like other developing countries, in the recent decade, the importance and significance of taxes in the Iranian economy has attracted the attention of economic researchers and that of policy makers. In the present paper, while I will focus on one of the most important aspects of tax system, i.e. the whole set of incentives effective tax rates will be calculated and analyzed from a macro-economic standpoint. The most important issues are the efficiency of tax incentive system and the working of effective rates. To do the task, I have simulated the time series in question and, by using Neo-classic Growth Theory and Jorgenson’s Theory on capital cost and defining the investment path, I have explored the impacts of investment cost and its components and the impacts of some other variables. The findings indicate that tax exemptions do not work as incentives and do not have a considerable impact on investment. However, assets depreciation system may be used as an alternative tax incentive to invoke investment.
Type of Study: Research |
Received: 2009/09/26 | Accepted: 2009/12/29 | Published: 2014/03/14
Received: 2009/09/26 | Accepted: 2009/12/29 | Published: 2014/03/14
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