Volume 16, Issue 1 (2008)                   J Tax Res 2008, 16(1): 0-0 | Back to browse issues page

XML Persian Abstract Print


Download citation:
BibTeX | RIS | EndNote | Medlars | ProCite | Reference Manager | RefWorks
Send citation to:

Asadollahzadeh Bali M. The Impacts of Taxes on Inequality and Income Distribution in Iran. J Tax Res 2008; 16 (1)
URL: http://taxjournal.ir/article-1-320-en.html
Abstract:   (5754 Views)
One of the essential functions of governments in all economies is to satisfy the prerequisites of achieving economic equality and to fairly distribute the acquired incomes. Taxes are considered as one of policy-making instruments to be used for achieving these goals. An exploration of changes in the welfare conditions of people during certain periods of time would make it possible to analyze the outcomes of economic policies adopted throughout those periods. The present research has been devoted to an investigation of the impacts of taxes on the income distribution during the period 1974-2005. To do the task, I have firstly explained the factors affecting the inequalities and the conditions of income distribution during the intended period and then, through making use of econometrical techniques and OLS model, I have studied the impacts of taxes on the income distribution index (Gini coefficient). Research findings indicate that an increase in the Tax/GDP ratio as well as a decrease in the rates of direct taxes (in comparison with the rates of indirect taxes), results in the raising of the Gini coefficient.
Full-Text [PDF 451 kb]   (1387 Downloads)    
Type of Study: Research |
Received: 2014/08/9 | Accepted: 2014/08/9 | Published: 2014/08/9

Add your comments about this article : Your username or Email:
CAPTCHA

Rights and permissions
Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.

© 2023 CC BY-NC 4.0 | Journal of Tax Research

Designed & Developed by : Yektaweb