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URL: http://taxjournal.ir/article-1-357-en.html
Abstract
In this paper, tax revenues effect has been investigated on economic growth and income distribution in Iran and 20 selected OECD countries by using Panel Data during the period 1990 to 2011. For this purpose, it applies OLS method to estimate OECD countriesʼs economic growth model, time-Series method to estimate Iran’s economic growth model and GMM method to estimate OECD countries and Iran’s Gini coefficient model. The results illustrate that: (1) There is a direct and positive relationship between economic growth and tax revenues increase and (2) Gini Coefficient increases with the increase in tax revenues and accordingly income inequality increases.
Received: 2014/09/24 | Accepted: 2015/03/11 | Published: 2015/05/27
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