ROLE OF TAX INCENTIVES AND TAX EFFECTIVE RATES IN INVESTMENT DYNAMISM: A MACRO-ECONOMIC APPROACH

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REZAEI EBRAHIM

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Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 17 | Issue:7 (55) Page(s): 65-84

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Title

ROLE OF TAX INCENTIVES AND TAX EFFECTIVE RATES IN INVESTMENT DYNAMISM: A MACRO-ECONOMIC APPROACH

Author(s)

REZAEI EBRAHIM | Issue Writer Certificate

Keywords

TAX INCENTIVESQ2

EFFECTIVE TAX RATESQ3

INVESTMENTQ2

DEPRECIATIONQ3

NEO-CLASSIC GROWTH MODELQ2

Abstract

Just like other developing countries, in the recent decade, the importance and significance of taxes in the Iranian economy has attracted the attention of economic researchers and that of policy makers. In the present paper, while I will focus on one of the most important aspects of tax system, i.e. the whole set of incentives; EFFECTIVE TAX RATES will be calculated and analyzed from a macro-economic standpoint. The most important issues are the efficiency of tax incentive system and the working of effective rates. To do the task, I have simulated the time series in question and, by using Neo-classic Growth Theory and Jorgenson’s Theory on capital cost and defining the INVESTMENT path, I have explored the impacts of INVESTMENT cost and its components and the impacts of some other variables. The findings indicate that tax exemptions do not work as incentives and do not have a considerable impact on INVESTMENT. However, assets DEPRECIATION system may be used as an alternative tax incentive to invoke INVESTMENT.

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APA: Copy

REZAEI, EBRAHIM. (2010). ROLE OF TAX INCENTIVES AND TAX EFFECTIVE RATES IN INVESTMENT DYNAMISM: A MACRO-ECONOMIC APPROACH. TAX JOURNAL, NEW SERIES - 17(7 (55)), 65-84. SID. https://sid.ir/paper/89656/en

Vancouver: Copy

REZAEI EBRAHIM. ROLE OF TAX INCENTIVES AND TAX EFFECTIVE RATES IN INVESTMENT DYNAMISM: A MACRO-ECONOMIC APPROACH. TAX JOURNAL[Internet]. 2010;NEW SERIES - 17(7 (55)):65-84. Available from: https://sid.ir/paper/89656/en

IEEE: Copy

EBRAHIM REZAEI, “ROLE OF TAX INCENTIVES AND TAX EFFECTIVE RATES IN INVESTMENT DYNAMISM: A MACRO-ECONOMIC APPROACH,” TAX JOURNAL, vol. NEW SERIES - 17, no. 7 (55), pp. 65–84, 2010, [Online]. Available: https://sid.ir/paper/89656/en

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