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Information Journal Paper

Title

The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach

Pages

  111-130

Keywords

Self-Exciting (SE)TARQ2

Abstract

 The findings showed direct and inDirect Taxes had affected on economic growth in a tree-regime structure. In the first regime (years that economic growth is less than-6. 41%), the effect of direct and inDirect Taxes (% GDP) on economic growth was not significant. In the second regime (years that economic growth is greater than-6. 41% and less than 9. 47%), this effect was positive and significant for inDirect Taxes and insignificant for Direct Taxes. Finally, in the third regime (years that the economic growth is greater than 9. 47%), direct and indirect taxation (% GDP) has had a significant negative and significant positive effect on economic growth, respectively. Therefore, it can be inferred that in the range of economic growth greater than-6. 41%, a Trade-Off can be assumed to increase inDirect Taxes rather than Direct Taxes, so that has a positive effect on economic growth.

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    • Cite

    APA: Copy

    Montazeri Shoorekchal, jalal. (2020). The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach. JOURNAL OF ECONOMIC MODELING, 5(1 (16) ), 111-130. SID. https://sid.ir/paper/401854/en

    Vancouver: Copy

    Montazeri Shoorekchal jalal. The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach. JOURNAL OF ECONOMIC MODELING[Internet]. 2020;5(1 (16) ):111-130. Available from: https://sid.ir/paper/401854/en

    IEEE: Copy

    jalal Montazeri Shoorekchal, “The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach,” JOURNAL OF ECONOMIC MODELING, vol. 5, no. 1 (16) , pp. 111–130, 2020, [Online]. Available: https://sid.ir/paper/401854/en

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