EVALUATION OF INCOME REDISTRIBUTION INDICES IN IRANIAN TAX SYSTEM

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JALALI MOHSEN

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Journal: TREND (TREND OF ECONOMIC RESEARCH) Year:2014 | Volume:21 | Issue:67 Page(s): 101-121

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Title

EVALUATION OF INCOME REDISTRIBUTION INDICES IN IRANIAN TAX SYSTEM

Author(s)

JALALI MOHSEN | Issue Writer Certificate

Keywords

GINI COEFFICIENTQ2

REDISTRIBUTION OF INCOMEQ2

PROGRESSIVE INDEXQ2

VERTICAL EQUITYQ2

HORIZONTAL EQUITYQ2

Abstract

The REDISTRIBUTION OF INCOME is one of the most important issues in the evaluation of tax system in different countries. In the last decades, many studies have been devoted to expound the very nature of this phenomenon and sine qua non some indices are proposted to asses the REDISTRIBUTION OF INCOME. Hence, in this paper, an attempt is made to investigate the efficacy of tax system on fostering the distribution of income in Iran, viz-a-viz utilizing the redistribution indices. Nonetheless, we use the Gini index to measure the redistributive impact of income tax, and subsequently, we estimated the PROGRESSIVE INDEX, vertical and HORIZONTAL EQUITY for the period 1383-1392. However the results prima facie indicate that despite the relatively high PROGRESSIVE INDEX, the redistributive effect of taxes is negligible, while the subsidies payable to households have greater impacts on reducing the inequalities of income distribution.

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APA: Copy

JALALI, MOHSEN. (2014). EVALUATION OF INCOME REDISTRIBUTION INDICES IN IRANIAN TAX SYSTEM. TREND (TREND OF ECONOMIC RESEARCH), 21(67), 101-121. SID. https://sid.ir/paper/202236/en

Vancouver: Copy

JALALI MOHSEN. EVALUATION OF INCOME REDISTRIBUTION INDICES IN IRANIAN TAX SYSTEM. TREND (TREND OF ECONOMIC RESEARCH)[Internet]. 2014;21(67):101-121. Available from: https://sid.ir/paper/202236/en

IEEE: Copy

MOHSEN JALALI, “EVALUATION OF INCOME REDISTRIBUTION INDICES IN IRANIAN TAX SYSTEM,” TREND (TREND OF ECONOMIC RESEARCH), vol. 21, no. 67, pp. 101–121, 2014, [Online]. Available: https://sid.ir/paper/202236/en

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