Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach

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Chehreghani Ahmad; ZARRA NEZHAD MANSOUR

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Journal Paper

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Journal: Journal of Tax Research Year:2019 | Volume:26 | Issue:40 (88) Page(s): 7-41

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Information Journal Paper

Title

Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach

Author(s)

Chehreghani Ahmad | ZARRA NEZHAD MANSOUR | Issue Writer Certificate

Keywords

Value Added Tax (VAT)Q2

Social Accounting Matrix (SAM)Q2

CGEQ1

Tax RateQ2

Tax PoliciesQ1

Abstract

The purpose of this paper is to investigate the economic effects of amendment of law of value added tax in Iran. The research method is quantitative and standard CGE model of Lafgren et al (2002) is used for analyzing. Data are derived from the latest Social Accounting Matrix (SAM) of Iran in 2011, which is provided by the Research Center of the Parliament. The data are analyzed in the form of the research model using the GAMS software. The conclusion shows that implementation of VAT increases the tax revenue and government revenue, total savings, total investment and total absorption. On the other hand, implementation of this law increases the inflation; reduce the GDP and households' incomes and expenditures. According to the the prevalence of positive effects on negative effects, the implementation of VAT Law has been relatively successful during the experimental period.

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APA: Copy

Chehreghani, Ahmad, & ZARRA NEZHAD, MANSOUR. (2019). Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach. TAX JOURNAL, 26(40 (88) ), 7-41. SID. https://sid.ir/paper/407211/en

Vancouver: Copy

Chehreghani Ahmad, ZARRA NEZHAD MANSOUR. Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach. TAX JOURNAL[Internet]. 2019;26(40 (88) ):7-41. Available from: https://sid.ir/paper/407211/en

IEEE: Copy

Ahmad Chehreghani, and MANSOUR ZARRA NEZHAD, “Investigating the Economic Effects of Amendment of Law of Value Added Tax (VAT) in Iran: Computable General Equilibrium Model (CGE) Approach,” TAX JOURNAL, vol. 26, no. 40 (88) , pp. 7–41, 2019, [Online]. Available: https://sid.ir/paper/407211/en

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