Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries)

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Ghafarian kolahi Seyed Hossein

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Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2019 | Volume:27 | Issue:41 (89) Page(s): 105-131

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Information Journal Paper

Title

Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries)

Author(s)

Ghafarian kolahi Seyed Hossein | Issue Writer Certificate

Keywords

Value Added Tax (VAT)Q2

Economic GrowthQ2

Capital AccumulationQ1

Productivity GrowthQ2

Developing CountriesQ2

Abstract

Since Economic Growth affects many economic indexes such as employment, poverty, distribution of income, health, etc., investigating the factors influencing Economic Growth is of great importance. This would be even more important in Developing Countries, which face such problems as poverty, unemployment etc. Considering the fact that the VAT is becoming more popular in Developing Countries and the dearth of research on the effects of this type of tax on economic variables, especially Economic Growth, the need for this study is felt to shed lights on the related issues. In this paper, using a panel of 62 Developing Countries and the GMM-system method, we examined the effect of VAT on Economic Growth and its sources, including growth of Capital Accumulation and the growth of productivity. The results were consistent with previous research, indicating a positive and significant effect of VAT on Economic Growth and its sources.

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APA: Copy

Ghafarian kolahi, Seyed Hossein. (2019). Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries). TAX JOURNAL, 27(41 (89) ), 105-131. SID. https://sid.ir/paper/375407/en

Vancouver: Copy

Ghafarian kolahi Seyed Hossein. Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries). TAX JOURNAL[Internet]. 2019;27(41 (89) ):105-131. Available from: https://sid.ir/paper/375407/en

IEEE: Copy

Seyed Hossein Ghafarian kolahi, “Investigating Value Added Tax Impact on Economic Growth (Case Study of Iran and Other Developing Countries),” TAX JOURNAL, vol. 27, no. 41 (89) , pp. 105–131, 2019, [Online]. Available: https://sid.ir/paper/375407/en

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