Journal of Tax Research

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Oil revenues have played an essential role in the political economy of Iran over the past decades. The government's reliance on oil revenues, which are extremely volatile, establishes the spirit of rent-seeking, corruption, speculation and non-productive activities in the economy and in the situation where sanctions have sharpened its blade for the pressure on the Iran economy more than the past, reducing oil dependence will be considered more important. One way to reduce oil dependence is raising the state income tax from which much of the national budget should be obtained. Following the abolition of Article 129 of Direct Tax Act with the subject of "aggregated income tax" in 1380, the purpose of the study, as the title of this article shows (the expected effects of re-introduction of tax on total income) is income distribution as the most important issue. Obviously what is observed in our economic status is improper distribution of national income. Hence one of the important measures in this respect is to survey and study the current information about the allocation & distribution effects of tax policy in other countries. For this purpose, in this survey the tax status of some selected countries of the Middle East and North Africa (Egypt, Jordan, Morocco, Tunisia and Cyprus during the period of 8 years from 2002 to 2009) has been studied. This information can help government leaders and economic policy-makers significantly to provide a better and more effective policy in the Tax area. The method which is used in this study is panel data. The results indicate that in selected countries in the Middle East and Africa, total personal income tax, on the contrary, provides a negative impact on the income distribution.

Keywords: Aggregated Income Tax, Article 129 of Direct Tax Act, Income Distribution, Middle East, North Africa

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