Analysis the Effects of Tax in the Real Estate and Housing Sector and Estimating its Potential Capacity in Iran with Emphasizing on Strategies and Challenges

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.

Ezakhasti Hojjat

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2019 | Volume:27 | Issue:41 (89) Page(s): 73-104

Download Full-Text

Persian Verion

View:

366

Download:

Cites:

Information Journal Paper

Title

Analysis the Effects of Tax in the Real Estate and Housing Sector and Estimating its Potential Capacity in Iran with Emphasizing on Strategies and Challenges

Author(s)

Ezakhasti Hojjat | Issue Writer Certificate

Keywords

Real Estate TaxQ1

Capital GainQ1

Trading ActivitiesQ1

General Equilibrium ModelQ1

Abstract

In designing the tax system in the housing and real estate sector, increasing the efficiency and optimal allocation of resources in the urban area, redistribution of income and wealth, reducing the incentive for speculation and increasing tax revenues of national and local governments should be considered. Accordingly, with the expansion of tax bases and reduction of exemptions, it is possible to reduce the tax burden on the state budget on individuals and manufacturing enterprises, and will prevent the diversion of investment decisions into Trading Activities. Therefore, the design and implementation of an efficient and fair tax system in the real estate sector based on the prevailing global patterns, in which the period of asset holdings, the range of inclusion, the basis of valuation, the tax rate, the threshold of exemptions and regional exemptions is necessary to be considered. In this study, the effects of the tax on the return and gain of capital in the framework of the General Equilibrium Model on prices and market volatility are analyzed. Then, the potential tax capacity in the real estate and housing sector is estimated. The results of the mathematical model indicate that increasing the tax rate on the return on capital, will lead to higher housing prices, but the tax on Capital Gain, housing prices, and volatility will be lowered. The results also indicate that the tax performance in the housing and real estate sector was not consistent with its potential capacity.

Cites

No record.

References

No record.

Cite

APA: Copy

Ezakhasti, Hojjat. (2019). Analysis the Effects of Tax in the Real Estate and Housing Sector and Estimating its Potential Capacity in Iran with Emphasizing on Strategies and Challenges. TAX JOURNAL, 27(41 (89) ), 73-104. SID. https://sid.ir/paper/399005/en

Vancouver: Copy

Ezakhasti Hojjat. Analysis the Effects of Tax in the Real Estate and Housing Sector and Estimating its Potential Capacity in Iran with Emphasizing on Strategies and Challenges. TAX JOURNAL[Internet]. 2019;27(41 (89) ):73-104. Available from: https://sid.ir/paper/399005/en

IEEE: Copy

Hojjat Ezakhasti, “Analysis the Effects of Tax in the Real Estate and Housing Sector and Estimating its Potential Capacity in Iran with Emphasizing on Strategies and Challenges,” TAX JOURNAL, vol. 27, no. 41 (89) , pp. 73–104, 2019, [Online]. Available: https://sid.ir/paper/399005/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops