THE IMPACT OF INCOME TAX ON INCOME DISTRIBUTION IN IRAN

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DADGAR Y.A.; GHAFARI ALI AKBAR

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Journal: JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH) Year:2008 | Volume:8 | Issue:3 Page(s): 73-97

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Information Journal Paper

Title

THE IMPACT OF INCOME TAX ON INCOME DISTRIBUTION IN IRAN

Author(s)

DADGAR Y.A. | GHAFARI ALI AKBAR | Issue Writer Certificate

Keywords

IRAN'S TAXING SYSTEMQ2

OPTIMAL TAX RATEQ3

EGR MODELQ2

INCOME TAXQ3

INCOME DISTRIBUTIONQ2

IRANQ2

Abstract

Income tax does have allocative and distributive roles in economy. So, one of the key roles of INCOME TAX is distributive. The major principle of this type of tax is "justice principle". This paper uses a modified version of the Engel, Galetovic and Raddatz model to examine the effects of salary tax on the INCOME DISTRIBUTION in IRAN.The findings of the paper confirm that the OPTIMAL TAX RATEs in IRAN are 25.18, 28.28, 12.5, 12.5, 12.5 percent, respectively, over the period of the third five-year development plan. Comparing the actual tax rates with the optimal ones, it is observed that there exists a significant gap between potential and actual tax rates in the country.

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APA: Copy

DADGAR, Y.A., & GHAFARI, ALI AKBAR. (2008). THE IMPACT OF INCOME TAX ON INCOME DISTRIBUTION IN IRAN. JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH), 8(3), 73-97. SID. https://sid.ir/paper/86583/en

Vancouver: Copy

DADGAR Y.A., GHAFARI ALI AKBAR. THE IMPACT OF INCOME TAX ON INCOME DISTRIBUTION IN IRAN. JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH)[Internet]. 2008;8(3):73-97. Available from: https://sid.ir/paper/86583/en

IEEE: Copy

Y.A. DADGAR, and ALI AKBAR GHAFARI, “THE IMPACT OF INCOME TAX ON INCOME DISTRIBUTION IN IRAN,” JOURNAL OF SUSTAINABLE GROWTH AND DEVELOPMENT (THE ECONOMIC RESEARCH), vol. 8, no. 3, pp. 73–97, 2008, [Online]. Available: https://sid.ir/paper/86583/en

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