Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE)

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Chehreghani Ahmad; Zaranejhad Mansour

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Journal Paper

Paper Information

Journal: JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH Year:2019 | Volume:9 | Issue:36 Page(s): 109-128

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Information Journal Paper

Title

Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE)

Author(s)

Chehreghani Ahmad | Zaranejhad Mansour | Issue Writer Certificate

Keywords

Value Added Tax (VAT)Q2

Economic GrowthQ2

Social Accounting Matrix (SAM)Q2

Computable General Equilibrium (CGE)Q2

Lofgren ModelQ1

Abstract

The purpose of this paper is to investigate the impact of Value Added Tax (VAT) on Iran's Economic Growth. For this purpose, Computable General Equilibrium Model (CGE) has been used. Data are derived from the Social Accounting Matrix (SAM) of Iran in 2011, prepared by the Parliament Research Center in 2015, which is the latest SAM of Iran. Policy analysis has been carried out in the form of nine scenarios: the VAT with the rates applied in Iran (3%, 4%, 5%, 6%, 8% and 9%), and the applicable rates (10%, 15% and 20%). In all scenarios, the VAT rate in agriculture sectore is considered zero. The results indicate that VAT has positive impact on Iran's Economic Growth.

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APA: Copy

Chehreghani, Ahmad, & Zaranejhad, Mansour. (2019). Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE). JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, 9(36 ), 109-128. SID. https://sid.ir/paper/192215/en

Vancouver: Copy

Chehreghani Ahmad, Zaranejhad Mansour. Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE). JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH[Internet]. 2019;9(36 ):109-128. Available from: https://sid.ir/paper/192215/en

IEEE: Copy

Ahmad Chehreghani, and Mansour Zaranejhad, “Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE),” JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, vol. 9, no. 36 , pp. 109–128, 2019, [Online]. Available: https://sid.ir/paper/192215/en

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