EFFICIENCY IN THE IRANIAN TAX SYSTEM PRICE ELASTICITY & TAX LAG CONCERNS

Q: How can I download an article?

To download an article from SID, first log in to the site, search for the article title, and click on the 'Download Article' option.

Q: How can I download an ISI article?

To download an ISI article on SID, enter the keyword or article title in the search bar, view the relevant results, click on the desired article, and select the 'Download Article' option.

Q: How can I access the SID database?

To access the SID database, visit SID.ir, create an account, and log in to access scientific resources.

Q: Is downloading articles from SID free?

Some articles on SID are available for free, while others require payment. Details are specified on the article's page.

SHAKERI ABAS; MOUSAVI M.H.

مرکز اطلاعات علمی Scientific Information Database (SID) - Trusted Source for Research and Academic Resources

Journal Paper

Paper Information

Journal: Iranian Journal of Economic Research Year:2004 | Volume:5 | Issue:17 Page(s): 57-78

Download Full-Text

Persian Verion

View:

1,504

Download:

Cites:

Information Journal Paper

Title

EFFICIENCY IN THE IRANIAN TAX SYSTEM PRICE ELASTICITY & TAX LAG CONCERNS

Author(s)

SHAKERI ABAS | MOUSAVI M.H. | Issue Writer Certificate

Keywords

INFLATIONQ2

REAL INCOME TAXQ4

PRICE ELASTICITYQ3

TANZI EFFECTQ3

Abstract

Tax income is the most important source of income for government after the oil income in Iran. The tax system, however, suffers from two factors: long lags, and inflexibility. In this paper, we investigate the efficiency in the Iranian tax system with respect to the two factors above using cointegration analysis for period 1982:3-2002:4. The results indicate that in the long run there is a twenty-two-month lag in tax collection, and, 9-18 month lag in short term. Since the tax system is not flexible enough in response to price changes, this time lag in tax collection along with INFLATION has led to a decline in REAL INCOME TAX.

Cites

References

Cite

APA: Copy

SHAKERI, ABAS, & MOUSAVI, M.H.. (2004). EFFICIENCY IN THE IRANIAN TAX SYSTEM PRICE ELASTICITY & TAX LAG CONCERNS. IRANIAN ECONOMIC RESEARCH, 5(17), 57-78. SID. https://sid.ir/paper/2826/en

Vancouver: Copy

SHAKERI ABAS, MOUSAVI M.H.. EFFICIENCY IN THE IRANIAN TAX SYSTEM PRICE ELASTICITY & TAX LAG CONCERNS. IRANIAN ECONOMIC RESEARCH[Internet]. 2004;5(17):57-78. Available from: https://sid.ir/paper/2826/en

IEEE: Copy

ABAS SHAKERI, and M.H. MOUSAVI, “EFFICIENCY IN THE IRANIAN TAX SYSTEM PRICE ELASTICITY & TAX LAG CONCERNS,” IRANIAN ECONOMIC RESEARCH, vol. 5, no. 17, pp. 57–78, 2004, [Online]. Available: https://sid.ir/paper/2826/en

Related Journal Papers