THE COST-BENEFIT ANALYSIS OF TAX INCENTIVES IN IRANIAN ECONOMY IN SELECTED INDUSTRIES

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.

ABDI MOHAMMADREZA; REZAEI EBRAHIM

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

Journal Paper

Paper Information

Journal: Journal of Tax Research Year:2015 | Volume:NEW SERIES- 23 | Issue:26 (75) Page(s): 9-33

Download Full-Text

View:

391

Download:

Cites:

Information Journal Paper

Title

THE COST-BENEFIT ANALYSIS OF TAX INCENTIVES IN IRANIAN ECONOMY IN SELECTED INDUSTRIES

Author(s)

ABDI MOHAMMADREZA | REZAEI EBRAHIM

Keywords

TAX INCENTIVES

COST-BENEFIT ANALYSIS

EFFECTIVE TAX RATE-BASED MODEL

PRODUCTION STRUCTURE MODEL

Abstract

By using theoretical and practical relations of investment and cost of capital, this paper firstly investigates how TAX INCENTIVES stimulate investment; and secondly the benefit of these incentives against their costs (i.e. government revenue forgone). In fact, this analysis has been done using effective tax rate- based models and production structure frameworks during 1993-2011 period. Based on results, investment in food and chemical industries (as selected cases) takes significant effect from cost of capital but size of its sensitivity is very trivial. It implies that the benefit of fiscal stimulate is smaller in relation with its cost.

Multimedia

No record.

Cites

No record.

References

No record.

Cite

APA: Copy

ABDI, MOHAMMADREZA, & REZAEI, EBRAHIM. (2015). THE COST-BENEFIT ANALYSIS OF TAX INCENTIVES IN IRANIAN ECONOMY IN SELECTED INDUSTRIES. TAX JOURNAL, NEW SERIES- 23(26 (75)), 9-33. SID. https://sid.ir/paper/683299/en

Vancouver: Copy

ABDI MOHAMMADREZA, REZAEI EBRAHIM. THE COST-BENEFIT ANALYSIS OF TAX INCENTIVES IN IRANIAN ECONOMY IN SELECTED INDUSTRIES. TAX JOURNAL[Internet]. 2015;NEW SERIES- 23(26 (75)):9-33. Available from: https://sid.ir/paper/683299/en

IEEE: Copy

MOHAMMADREZA ABDI, and EBRAHIM REZAEI, “THE COST-BENEFIT ANALYSIS OF TAX INCENTIVES IN IRANIAN ECONOMY IN SELECTED INDUSTRIES,” TAX JOURNAL, vol. NEW SERIES- 23, no. 26 (75), pp. 9–33, 2015, [Online]. Available: https://sid.ir/paper/683299/en

Related Journal Papers

No record.

Related Seminar Papers

No record.

Related Plans

No record.

Recommended Workshops