Volume 16, Issue 3 (2009)                   J Tax Res 2009, 16(3): 39-66 | Back to browse issues page

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Tayyebnia A, Yazdanpanah M. Introducing a Scenario for Excise Tax: Case of Tax on Cars in Iran. J Tax Res 2009; 16 (3) :39-66
URL: http://taxjournal.ir/article-1-152-en.html
1- Assistant Professor of Economics, University of Tehran
2- M.A in Economics, University of Tehran , yazdan.m@gmail.com
Abstract:   (8316 Views)
Excise Tax (E.T), as an important type of tax, is executed in a variety of countries. E.T does not have an organized structure like income tax , value- added tax, and sales tax. A Characteristic that makes E.T totally different from other taxes is the freedom in the definition of its executive mechanism and base selection. Some Characteristic of excise tax as related to tax base are as follows: 1) the massive production becomes controllable by the government 2) price elasticity is low, 3) income elasticity is more than one, and 4) externalities are negative from another point of view, some important properties of this kind of tax are: 1) low executive cost 2) neutrality or consistency with efficiency scale, and 3) being a tool for promotion of the economic equality. As the execution of E.T in Iran has been ignored and the contribution of goods and services tax in the Iranian tax basket is very low, we introduced a scenario for tax on execution of E.T on cars in the present paper. This scenario suggests a tax rate determination system for tax on cars based on efficiency and justice principles. The proposed scenario is based upon the optimal tax theory, international experiences as well as legal and social conditions of such developing countries as Iran. In this context, a scenario for excise tax on cars has been designed and based on its model, income and distributive impacts of E.T on cars in Iran have been introduced. The results show that the primary goal of this scenario with respect to efficiency and justice are satisfied.
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Type of Study: Research |
Received: 2008/09/8 | Accepted: 2008/11/26 | Published: 2014/03/14

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