Journal of Tax Research

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<div dir='ltr' align='left' ><a href="./xml_out.php?a_id=122"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Taxation of E-commerce in Iran</strong><br> Ali Tayyebnia, Somayyeh Siyavashi ^*<br><a href="article-1-122-en.html">Abstract</a> <a href="browse.php?a_id=122&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=122&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=123"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Estimation of Business and Profession / Corporate Income Tax Efficiency in Provincial Tax Offices</strong><br> Ali Akbar Arabmazar, Ali Dehghani ^*<br><a href="article-1-123-en.html">Abstract</a> <a href="browse.php?a_id=123&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=123&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=124"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Role of Tax Incentives and Tax Effective Rates in Investment Dynamism: A Macro-Economic Approach</strong><br> Ebrahim Rezaee ^*<br><a href="article-1-124-en.html">Abstract</a> <a href="browse.php?a_id=124&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=124&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=126"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Exploring the Relationship between Market Concentration Degree and Corporate Income Tax Effective Rate: Case of Iranian Rubber and Plastic Industries (1995-2005)</strong><br> Yeganeh Mousavi Jahromi ^*, Farhad Khodadad Kashi, Minoo Ziarati<br><a href="article-1-126-en.html">Abstract</a> <a href="browse.php?a_id=126&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=126&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=127"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> The Impacts of Reassessment of Assets of Companies on the Disclosure of Their Real Assets and Their Actual Income Taxes</strong><br> Ahmad Khodamipour ^*, Abdolmahdi Ansari, Ali Namazian<br><a href="article-1-127-en.html">Abstract</a> <a href="browse.php?a_id=127&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=127&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=128"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> An Investigation of Capital Gain Tax</strong><br> Mehdi Tagahvi, Bagher Darvishi, Mohammad Nabi Shahiki Tash ^*<br><a href="article-1-128-en.html">Abstract</a> <a href="browse.php?a_id=128&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=128&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div><div dir='ltr' align='left' ><a href="./xml_out.php?a_id=129"><img src="./templates/tmpl_modern01/images/xml.gif" width="26" height="14" border="0" alt="XML" /></a> <strong> Tax on REITs: A Modern Tax on Housing and Capital Markets</strong><br> Hassan Ban ^*<br><a href="article-1-129-en.html">Abstract</a> <a href="browse.php?a_id=129&sid=1&slc_lang=fa"></a> -   <a href="browse.php?a_id=129&sid=1&slc_lang=en&ftxt=1">Full Text</a> (PDF) <a href="" target="_blank"> </a> <a href="" target="_blank"> </a> <hr class="articles_bar_hr"></div>

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