Record number :
Title of article :
Tax Ratio Threshold and Economic Growth in Iran
Author/Authors :
Ahmad Jafari Samimi، نويسنده , , Younes Nademi، نويسنده , , Hoda Zobeiri، نويسنده ,
Issue Information :
روزنامه با شماره پیاپی سال 2010
Pages :
From page :
To page :
Abstract :
The purpose of this article is to estimate the rate and effect of threshold tax on economic growth in Iran during 1980 - 2008. To do so, first we divide Iranʹs economy into two sectors namely, public and non-public sector based on Ram (1986) model. Then we estimate a linear model .Due to poor results of the estimated linear model we specified a nonlinear model on explain the role of tax on economic growth in Iran.. The results indicate that there exists a threshold tax rate of 22%. In other words, when tax rate is less than 22%. then as a result of an increase in tax revenue rate of economic growth will increase and beyond a tax rate of 22%. It will have a detrimental effect on economic growth of the country.
Keywords :
Tax Rate , Threshold model , nonlinear model , Economic growth
Journal title :
Australian Journal of Basic and Applied Sciences
Serial Year :
Link To Document :