SIMULATING THE EFFECTS OF PERSONAL INCOME TAX ON GOVERNMENT'S TAX INCOME AND INCOME DISTRIBUTION

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.

NASIRI AGHDAM ALI; RAZMI ASHRAF

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

Journal Paper

Paper Information

Journal: ECONOMIC RESEARCH REVIEW Year:2015 | Volume:15 | Issue:58 Page(s): 61-82

Download Full-Text

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

Persian Verion

View:

2,744

Download:

Cites:

Information Journal Paper

Title

SIMULATING THE EFFECTS OF PERSONAL INCOME TAX ON GOVERNMENT'S TAX INCOME AND INCOME DISTRIBUTION

Author(s)

NASIRI AGHDAM ALI | RAZMI ASHRAF | Issue Writer Certificate

Keywords

PERSONAL INCOME TAXQ2

GOVERNMENT'S TAX INCOMEQ2

INCOME DISTRIBUTIONQ2

SIMULATIONQ2

Abstract

In this paper, to evaluate income and distributional effects of PERSONAL INCOME TAX, a hypothetical society is simulated.12 income sources are defined that each member of society can earn income from one income source or more. Then, using FORTRAN programming, the GOVERNMENT'S TAX INCOME, INCOME DISTRIBUTION and average tax rate are calculated, assuming five alternative Scenarios: 0. Base scenario: taxing personal income at source according to "Direct Income Taxes Act"; 1. taxing the sum of incomes each individual person earns from different businesses he or she owns and exempt his / her business income once; 2. taxing the sum of incomes each person earns from non-exempt sources and exempt his / her business income once; 3. taxing the sum of incomes each person earns from exempt and non-exempt sources and exempt his / her business income once; 4. qualifying third scenario by accepting a 1 billion Rials as exemption. Results of SIMULATION indicate that the government's income and income equality is maximized in 3rd scenario.

Cites

No record.

References

No record.

Cite

APA: Copy

NASIRI AGHDAM, ALI, & RAZMI, ASHRAF. (2015). SIMULATING THE EFFECTS OF PERSONAL INCOME TAX ON GOVERNMENT'S TAX INCOME AND INCOME DISTRIBUTION. ECONOMIC RESEARCH REVIEW, 15(58), 61-82. SID. https://sid.ir/paper/67086/en

Vancouver: Copy

NASIRI AGHDAM ALI, RAZMI ASHRAF. SIMULATING THE EFFECTS OF PERSONAL INCOME TAX ON GOVERNMENT'S TAX INCOME AND INCOME DISTRIBUTION. ECONOMIC RESEARCH REVIEW[Internet]. 2015;15(58):61-82. Available from: https://sid.ir/paper/67086/en

IEEE: Copy

ALI NASIRI AGHDAM, and ASHRAF RAZMI, “SIMULATING THE EFFECTS OF PERSONAL INCOME TAX ON GOVERNMENT'S TAX INCOME AND INCOME DISTRIBUTION,” ECONOMIC RESEARCH REVIEW, vol. 15, no. 58, pp. 61–82, 2015, [Online]. Available: https://sid.ir/paper/67086/en

Related Journal Papers