SURVEY OF PRICE ELASTICITY AND TAX COLLECTION LAG IN IRAN

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SADEGHI HOSSEIN; ASGARPOUR H.; MAHMOUDZAD M.

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Journal: Journal of Economic Research Year:2004 | Volume:- | Issue:65 Page(s): 109-138

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Information Journal Paper

Title

SURVEY OF PRICE ELASTICITY AND TAX COLLECTION LAG IN IRAN

Author(s)

SADEGHI HOSSEIN | ASGARPOUR H. | MAHMOUDZAD M. | Issue Writer Certificate

Keywords

INFLATIONQ2

ACTUALTAX REVENUEQ4

TAXCOLLECTIONLAGQ3

PRICE ELASTICITYAND TANZI EFFECTQ3

Abstract

INFLATION decreases the actual tax revenues, if tax collection lag
prolongs and tax system is inflexible (Tanzi hypothesis). In order to
test Tanzi effect in Iran in short and long run seasonal data in 1360-
1380(1981-2001) has been used and OLS and MLE have been
applied. Resultes "indicatesthat the lag length is almost 23 months and
elasticity is more than unit (OLS). In MLE method, lag is 16 months
and elasticities less than unit and with war dummy variable, the lag
islO month. In short-run, lag is estimated to be 18 months and, instead
of increasing, INFLATION decreases nominal tax revenues.Thus Tanzi
effect in shortrun is strongerthan longrun in Iraneconomy.

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Cites

INVESTIGATING THE EFFICIENCY OF TAX SYSTEM CONSIDERING TAX COLLECTING LAGS IN IRAN

References

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APA: Copy

SADEGHI, HOSSEIN, ASGARPOUR, H., & MAHMOUDZAD, M.. (2004). SURVEY OF PRICE ELASTICITY AND TAX COLLECTION LAG IN IRAN. TAHGHIGHAT-E-EGHTESADI, -(65), 109-138. SID. https://sid.ir/paper/11679/en

Vancouver: Copy

SADEGHI HOSSEIN, ASGARPOUR H., MAHMOUDZAD M.. SURVEY OF PRICE ELASTICITY AND TAX COLLECTION LAG IN IRAN. TAHGHIGHAT-E-EGHTESADI[Internet]. 2004;-(65):109-138. Available from: https://sid.ir/paper/11679/en

IEEE: Copy

HOSSEIN SADEGHI, H. ASGARPOUR, and M. MAHMOUDZAD, “SURVEY OF PRICE ELASTICITY AND TAX COLLECTION LAG IN IRAN,” TAHGHIGHAT-E-EGHTESADI, vol. -, no. 65, pp. 109–138, 2004, [Online]. Available: https://sid.ir/paper/11679/en

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