Volume 17, Issue 7 (2010)
J Tax Res 2010, 17(7): 85-100 |
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Mousavi Jahromi Y, Khodadad Kashi F, Ziarati M. Exploring the Relationship between Market Concentration Degree and Corporate Income Tax Effective Rate: Case of Iranian Rubber and Plastic Industries (1995-2005). J Tax Res 2010; 17 (7) :85-100
URL: http://taxjournal.ir/article-1-126-en.html
URL: http://taxjournal.ir/article-1-126-en.html
1- Associate Professor at Payame Noor University (Central Organization)
2- M.A. in Economics from Payame Noor University, Tehran Branch
2- M.A. in Economics from Payame Noor University, Tehran Branch
Abstract: (8593 Views)
This paper is aimed at exploring the relationship between taxes and market structure within the framework of the relationships among three variables “industry’s monopolist power” (market concentration degree), “tax” (corporate income effective tax rate), and “company’s start up costs” (represented by “capital inventory”). The period covered is 1995-2005. The estimation has been done through making use of Schumpeter, Galbraith, and Sutton’s ideas. Findings of this paper are consistent with Schumpeter and Sutton’s ideas since they show that with an increase in the tax rates, the market monopolist power increases while an increase in the capital inventory will make it more difficult for the firms to get into the industry and as a result, both the market monopolist power and the market concentration degree will go up.
Type of Study: Research |
Received: 2009/09/30 | Accepted: 2009/12/29 | Published: 2014/03/14
Received: 2009/09/30 | Accepted: 2009/12/29 | Published: 2014/03/14
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