Evaluation of Tax Exemptions’ Role (Subject of the Article 132) in Creating Employment in Iran’ s Less Developed Regions

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Izadi Seyed hossein; MOUSAVI JAHROMI YEGANEH; RAZAVI MOHAMMADREZA; KHODADAD KASHI FARHAD

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Journal: MAJLIS & RAHBORD Year:2018 | Volume:25 | Issue:93 Page(s): 65-98

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Title

Evaluation of Tax Exemptions’ Role (Subject of the Article 132) in Creating Employment in Iran’ s Less Developed Regions

Author(s)

Izadi Seyed hossein | MOUSAVI JAHROMI YEGANEH | RAZAVI MOHAMMADREZA | KHODADAD KASHI FARHAD | Issue Writer Certificate

Keywords

Tax ConcessionsQ1

Tax ExemptionsQ1

Synthetic Control ModelQ1

Less Developed RegionsQ1

Abstract

Nowadays, in many developing countries tax incentives are used to affect the regional economy; however most investors claim that in comparison with other investment barriers, these incentives are not so important. Anyway, determining conditions and a coherent framework for using Tax Concessions, like Tax Exemptions and examining their effects on investment, employment and production, are serious challenges for developing and even developed countries’ economic policy makers. Iran’ s tax system is one of the few tax systems, which includes many forms of tax incentives for a wide range of audiences. The aim of this study is to evaluate the impact of Tax Exemptions, article 132 on employment of Iran’ s less developed counties for the period from 1996 to 2008 (1375-1387 corresponding to Iranian calendar). In the present paper, the method used is Synthetic Control Method (SCM). In this method, first, the proper control units are selected systematically via an optimization process. Then, the treatment effects are estimated by extracting a weighted combination from results of control units, and by considering the treated groups’ experimental outcomes in the absence of the Program execution. Results indicate that Tax Exemptions Article 132 has no impact on employment of Iran’ s less developed counties.

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APA: Copy

Izadi, Seyed hossein, MOUSAVI JAHROMI, YEGANEH, RAZAVI, MOHAMMADREZA, & KHODADAD KASHI, FARHAD. (2018). Evaluation of Tax Exemptions’ Role (Subject of the Article 132) in Creating Employment in Iran’ s Less Developed Regions. MAJLIS & RAHBORD, 25(93 ), 65-98. SID. https://sid.ir/paper/224902/en

Vancouver: Copy

Izadi Seyed hossein, MOUSAVI JAHROMI YEGANEH, RAZAVI MOHAMMADREZA, KHODADAD KASHI FARHAD. Evaluation of Tax Exemptions’ Role (Subject of the Article 132) in Creating Employment in Iran’ s Less Developed Regions. MAJLIS & RAHBORD[Internet]. 2018;25(93 ):65-98. Available from: https://sid.ir/paper/224902/en

IEEE: Copy

Seyed hossein Izadi, YEGANEH MOUSAVI JAHROMI, MOHAMMADREZA RAZAVI, and FARHAD KHODADAD KASHI, “Evaluation of Tax Exemptions’ Role (Subject of the Article 132) in Creating Employment in Iran’ s Less Developed Regions,” MAJLIS & RAHBORD, vol. 25, no. 93 , pp. 65–98, 2018, [Online]. Available: https://sid.ir/paper/224902/en

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