The Effect of Local Tax on Income Distribution and Strategies to Implementation of Local Taxes in Iran

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RAFAT MILANI MOZHGAN; PAJOOYAN JAMSHID; Hoseini Seyyed Shamsaddin; GHAFFARI FARHAD

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Journal: Financial Economics Year:2021 | Volume:14 | Issue:53 Page(s): 133-155

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Title

The Effect of Local Tax on Income Distribution and Strategies to Implementation of Local Taxes in Iran

Author(s)

RAFAT MILANI MOZHGAN | PAJOOYAN JAMSHID | Hoseini Seyyed Shamsaddin | GHAFFARI FARHAD | Issue Writer Certificate

Keywords

Local Tax

Income distribution

OECD countries

GMM Method

Abstract

The main purpose of this study is to examine the effect of Local Taxation on Income distribution. In this study, 12 selected OECD countries during 2004 to 2014 were surveyed, and the Gini coefficient was used as an indicator of inequality. The method of analysis is based on the method of econometric analysis using the GMM Method. The results show that with the increase of local income taxes and local property tax and other Local Taxes (The share of social security, business activity, etc). theGini coefficient decreases and resulting lower income inequality, so on by increasing local sales tax, the Gini coefficient increases and income inequality becomes higher.

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APA: Copy

RAFAT MILANI, MOZHGAN, PAJOOYAN, JAMSHID, Hoseini, Seyyed Shamsaddin, & GHAFFARI, FARHAD. (2021). The Effect of Local Tax on Income Distribution and Strategies to Implementation of Local Taxes in Iran. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), 14(53 ), 133-155. SID. https://sid.ir/paper/672091/en

Vancouver: Copy

RAFAT MILANI MOZHGAN, PAJOOYAN JAMSHID, Hoseini Seyyed Shamsaddin, GHAFFARI FARHAD. The Effect of Local Tax on Income Distribution and Strategies to Implementation of Local Taxes in Iran. JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT)[Internet]. 2021;14(53 ):133-155. Available from: https://sid.ir/paper/672091/en

IEEE: Copy

MOZHGAN RAFAT MILANI, JAMSHID PAJOOYAN, Seyyed Shamsaddin Hoseini, and FARHAD GHAFFARI, “The Effect of Local Tax on Income Distribution and Strategies to Implementation of Local Taxes in Iran,” JOURNAL OF FINANCIAL ECONOMICS (FINANCIAL ECONOMICS AND DEVELOPMENT), vol. 14, no. 53 , pp. 133–155, 2021, [Online]. Available: https://sid.ir/paper/672091/en

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