Relationship between Tax Avoidance and Economic Growth in Iran: Using the Human Capital Approach

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JABBARI AMIR; Akbarpour Mehrdad; ZEYNALI ZEYNAL; MORADKHANI NARGES

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Journal: Journal of Economic Research and Policies Year:2019 | Volume:26 | Issue:88 Page(s): 151-176

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Title

Relationship between Tax Avoidance and Economic Growth in Iran: Using the Human Capital Approach

Author(s)

JABBARI AMIR | Akbarpour Mehrdad | ZEYNALI ZEYNAL | MORADKHANI NARGES | Issue Writer Certificate

Keywords

Economic GrowthQ2

CalibrationQ1

Human Capital AccumulationQ2

Tax AvoidanceQ1

Abstract

Tax Avoidance has an ambiguous impact on Economic Growth, and the direction of the impact depends on the economic conditions of various countries. On the one hand, an increase in Tax Avoidance, through the decrease in the government revenues and its investments can negatively influence on the Economic Growth. On the other hand, it can lead to an increase in the imposable income and individuals saving which improve investment and Economic Growth. Considering the effect of human capital on the relationship between Tax Avoidance and Economic Growth complicates the relationships. Enhancement of human capital promotes social capital that reduce Tax Avoidance. Although the increase in human capital is coincident with learning new methods for avoiding the tax. This paper aimed to analyze the relationship between Tax Avoidance and Economic Growth by considering the effect of human capital. To do so, we introduce a mathematical model and with solving and calibrating the model analyze the relationship. The results indicate that Tax Avoidance inversely affects the Economic Growth in Iran.

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APA: Copy

JABBARI, AMIR, Akbarpour, Mehrdad, ZEYNALI, ZEYNAL, & MORADKHANI, NARGES. (2019). Relationship between Tax Avoidance and Economic Growth in Iran: Using the Human Capital Approach. JOURNAL OF ECONOMIC RESEARCH AND POLICIES, 26(88 ), 151-176. SID. https://sid.ir/paper/360643/en

Vancouver: Copy

JABBARI AMIR, Akbarpour Mehrdad, ZEYNALI ZEYNAL, MORADKHANI NARGES. Relationship between Tax Avoidance and Economic Growth in Iran: Using the Human Capital Approach. JOURNAL OF ECONOMIC RESEARCH AND POLICIES[Internet]. 2019;26(88 ):151-176. Available from: https://sid.ir/paper/360643/en

IEEE: Copy

AMIR JABBARI, Mehrdad Akbarpour, ZEYNAL ZEYNALI, and NARGES MORADKHANI, “Relationship between Tax Avoidance and Economic Growth in Iran: Using the Human Capital Approach,” JOURNAL OF ECONOMIC RESEARCH AND POLICIES, vol. 26, no. 88 , pp. 151–176, 2019, [Online]. Available: https://sid.ir/paper/360643/en

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