Volume 19, Issue 10 (2011)                   J Tax Res 2011, 19(10): 121-142 | Back to browse issues page

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Seifeepour R, Rezaee M. An Analysis of the Effective Factors on Income Distribution in Iran with the Emphasis on Taxes. J Tax Res 2011; 19 (10) :121-142
URL: http://taxjournal.ir/article-1-100-en.html
1- Assisstant Professor and a Faculty Member of Economic and Accounting of Islamic Azad University
2- M.A. of Economics and Tax Expert in State Tax Organization
Abstract:   (9572 Views)
One of the most important duties of government is the control of income inequality in society. Different factors like economic and social factors are affecting on variation of distribution income. Factors like tax policy, government expenditure, discrimination prices, the minimum wage, unemployment rate, transfer program and so on can be better or worse income distribution. The main aim of this article is to analyze main factors of affecting income distribution including direct and indirect tax. The Results of this article show that increase in direct tax and the minimum wage and also decrease in indirect tax and unemployment rate improve income distribution.
Full-Text [PDF 425 kb]   (11741 Downloads)    
Type of Study: Research |
Received: 2011/03/6 | Accepted: 2011/09/7 | Published: 2014/03/11

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