Volume 20, Issue 16 (2013)                   J Tax Res 2013, 20(16): 125-140 | Back to browse issues page

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Fiscal Instability and Value-Added Tax (VAT)
Marzieh Hajikarami * 1, Narges Akbarpourroshan2
1- PhD Candidate of Economics, University of Mazandaran , m_hajikarami@yahoo.com
2- PhD Candidate of Economics, University of Mazandaran
Abstract:   (6122 Views)
The purpose of this paper is to study whether the adoption of the Value-Added Tax (VAT) in Iran and other Asian countries is an effective way of stabilizing tax revenues. To do so, a generalized method of moment (GMM) has been applied using a panel of 51 Asian countries observed over 1995-2009. We found negative correlation between the Value- Added Tax and tax instability.
Keywords: Tax Instability, Value Added Tax, Asian Countries, GMM
Full-Text [PDF 226 kb]   (2107 Downloads)    
Type of Study: Research |
Received: 2014/03/7 | Accepted: 2014/03/7 | Published: 2014/03/7
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