TWO DIFFERENT RATES ON VALUE ADDED TAX

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SEYED NOURANI SEYED MOHAMMAD REZA; MOHAMMADI TEYMOUR; AMIRSHAHI SAMANEH

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Journal: Journal of Economic Research and Policies Year:2015 | Volume:23 | Issue:73 Page(s): 69-92

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Title

TWO DIFFERENT RATES ON VALUE ADDED TAX

Author(s)

SEYED NOURANI SEYED MOHAMMAD REZA | MOHAMMADI TEYMOUR | AMIRSHAHI SAMANEH | Issue Writer Certificate

Keywords

OPTIMUM TAXESQ2

EQUITYQ1

RAMSEY RULE IN MULTIVARIABLE WORLDQ2

ALMOST IDEAL DEMAND SYSTEMQ2

Abstract

Tax on value added is a kind of indirect tax which yields high income for governments. Thus, governments intend to increase it. However, raising tax rate uniformly across all goods consumed by different income groups have been criticized for being regressive and unjust. In this paper, we have used two different tax rates to distinguish luxury goods from other essential goods. Taking Justice and EQUITY into account while levying taxes, this study shows that optimum tax rates on essential goods such as food and non-essential luxury goods are estimated to be 8 percent and 26 percent respectively. This finding, however, does not mean that tax authority should change the tax structure immediately disregarding its impacts, and tension it may create, but rather it proposes a gradual and planned system of taxes, taking precautionary measures.

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APA: Copy

SEYED NOURANI, SEYED MOHAMMAD REZA, MOHAMMADI, TEYMOUR, & AMIRSHAHI, SAMANEH. (2015). TWO DIFFERENT RATES ON VALUE ADDED TAX. JOURNAL OF ECONOMIC RESEARCH AND POLICIES, 23(73), 69-92. SID. https://sid.ir/paper/89546/en

Vancouver: Copy

SEYED NOURANI SEYED MOHAMMAD REZA, MOHAMMADI TEYMOUR, AMIRSHAHI SAMANEH. TWO DIFFERENT RATES ON VALUE ADDED TAX. JOURNAL OF ECONOMIC RESEARCH AND POLICIES[Internet]. 2015;23(73):69-92. Available from: https://sid.ir/paper/89546/en

IEEE: Copy

SEYED MOHAMMAD REZA SEYED NOURANI, TEYMOUR MOHAMMADI, and SAMANEH AMIRSHAHI, “TWO DIFFERENT RATES ON VALUE ADDED TAX,” JOURNAL OF ECONOMIC RESEARCH AND POLICIES, vol. 23, no. 73, pp. 69–92, 2015, [Online]. Available: https://sid.ir/paper/89546/en

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