AN ESTIMATING OF UNDERGROUND ECONOMY AND TAX-GAP IN IRAN'S ECONOMY: MIMIC APPROACH

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.

KHAJAVI MALIHEH; REZAEI EBRAHIM; KHODAVASI HASSAN

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

Journal Paper

Paper Information

Journal: ECONOMIC RESEARCH REVIEW Year:2011 | Volume:11 | Issue:3 (42) Page(s): 65-90

Download Full-Text

Persian Verion

View:

1,449

Download:

Cites:

Information Journal Paper

Title

AN ESTIMATING OF UNDERGROUND ECONOMY AND TAX-GAP IN IRAN'S ECONOMY: MIMIC APPROACH

Author(s)

KHAJAVI MALIHEH | REZAEI EBRAHIM | KHODAVASI HASSAN | Issue Writer Certificate

Keywords

UNDERGROUND ECONOMYQ2

EFFECTIVE TAX RATESQ3

TAX-GAPQ2

MIMIC APPROACHQ2

TAX EVASIONQ2

Abstract

UNDERGROUND ECONOMY has various names in economics literature like, black economy, unregulated economy, and unreported economy and so on. Since there is no exact definition for the UNDERGROUND ECONOMY, in this study we try to measure it indirectly by using the observable variables and build a model to explain it. Then we try to estimate the model by Maximum likelihood and Instrumental Variable methods.The aim of this paper is to estimate the size of the UNDERGROUND ECONOMY in Iran by using the unobservable variable model (Multiple indicator and multiple causes). Our estimates show that the share of the UNDERGROUND ECONOMY in Iran was about 17.21 percent of the Gross Domestic Product (GDP) during 1350-1386. Our result also indicates that the tax Gap was about 22 percent of the total tax revenue for the above-mentioned period. For a number of reasons, which will be discussed later in the main text, the size of the UNDERGROUND ECONOMY and tax gap is increasing for the foreseeable future in the economy of Iran.

Cites

No record.

References

No record.

Cite

APA: Copy

KHAJAVI, MALIHEH, REZAEI, EBRAHIM, & KHODAVASI, HASSAN. (2011). AN ESTIMATING OF UNDERGROUND ECONOMY AND TAX-GAP IN IRAN'S ECONOMY: MIMIC APPROACH. ECONOMIC RESEARCH REVIEW, 11(3 (42)), 65-90. SID. https://sid.ir/paper/67333/en

Vancouver: Copy

KHAJAVI MALIHEH, REZAEI EBRAHIM, KHODAVASI HASSAN. AN ESTIMATING OF UNDERGROUND ECONOMY AND TAX-GAP IN IRAN'S ECONOMY: MIMIC APPROACH. ECONOMIC RESEARCH REVIEW[Internet]. 2011;11(3 (42)):65-90. Available from: https://sid.ir/paper/67333/en

IEEE: Copy

MALIHEH KHAJAVI, EBRAHIM REZAEI, and HASSAN KHODAVASI, “AN ESTIMATING OF UNDERGROUND ECONOMY AND TAX-GAP IN IRAN'S ECONOMY: MIMIC APPROACH,” ECONOMIC RESEARCH REVIEW, vol. 11, no. 3 (42), pp. 65–90, 2011, [Online]. Available: https://sid.ir/paper/67333/en

Related Journal Papers