EXPLORING THE RELATIONSHIP BETWEEN MARKET CONCENTRATION DEGREE AND CORPORATE INCOME TAX EFFECTIVE RATE: CASE OF IRANIAN RUBBER AND PLASTIC INDUSTRIES (1995-2005)

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MOUSAVI JAHROMI Y.; KHODADAD KASHI F.; ZIARATI M.

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Journal: Journal of Tax Research Year:2010 | Volume:NEW SERIES - 17 | Issue:7 (55) Page(s): 85-100

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Information Journal Paper

Title

EXPLORING THE RELATIONSHIP BETWEEN MARKET CONCENTRATION DEGREE AND CORPORATE INCOME TAX EFFECTIVE RATE: CASE OF IRANIAN RUBBER AND PLASTIC INDUSTRIES (1995-2005)

Author(s)

MOUSAVI JAHROMI Y. | KHODADAD KASHI F. | ZIARATI M. | Issue Writer Certificate

Keywords

CORPORATE INCOME EFFECTIVE TAX RATEQ3

MARKET CONCENTRATION DEGREEQ2

MARKET MONOPOLIST POWERQ3

Abstract

This paper is aimed at exploring the relationship between taxes and market structure within the framework of the relationships among three variables “industry’s monopolist power” (market concentration degree), “tax” (CORPORATE INCOME EFFECTIVE TAX RATE), and “company’s start up costs” (represented by “capital inventory”). The period covered is 1995-2005. The estimation has been done through making use of Schumpeter, Galbraith, and Sutton’s ideas. Findings of this paper are consistent with Schumpeter and Sutton’s ideas since they show that with an increase in the tax rates, the MARKET MONOPOLIST POWER increases while an increase in the capital inventory will make it more difficult for the firms to get into the industry and as a result, both the MARKET MONOPOLIST POWER and the MARKET CONCENTRATION DEGREE will go up.

Cites

THE INVESTIGATION OF MEMBERSHIP EFFECT IN BUSINESS GROUP ON THE FIRMS’ EFFECTIVE TAX RATE

References

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APA: Copy

MOUSAVI JAHROMI, Y., KHODADAD KASHI, F., & ZIARATI, M.. (2010). EXPLORING THE RELATIONSHIP BETWEEN MARKET CONCENTRATION DEGREE AND CORPORATE INCOME TAX EFFECTIVE RATE: CASE OF IRANIAN RUBBER AND PLASTIC INDUSTRIES (1995-2005). TAX JOURNAL, NEW SERIES - 17(7 (55)), 85-100. SID. https://sid.ir/paper/89661/en

Vancouver: Copy

MOUSAVI JAHROMI Y., KHODADAD KASHI F., ZIARATI M.. EXPLORING THE RELATIONSHIP BETWEEN MARKET CONCENTRATION DEGREE AND CORPORATE INCOME TAX EFFECTIVE RATE: CASE OF IRANIAN RUBBER AND PLASTIC INDUSTRIES (1995-2005). TAX JOURNAL[Internet]. 2010;NEW SERIES - 17(7 (55)):85-100. Available from: https://sid.ir/paper/89661/en

IEEE: Copy

Y. MOUSAVI JAHROMI, F. KHODADAD KASHI, and M. ZIARATI, “EXPLORING THE RELATIONSHIP BETWEEN MARKET CONCENTRATION DEGREE AND CORPORATE INCOME TAX EFFECTIVE RATE: CASE OF IRANIAN RUBBER AND PLASTIC INDUSTRIES (1995-2005),” TAX JOURNAL, vol. NEW SERIES - 17, no. 7 (55), pp. 85–100, 2010, [Online]. Available: https://sid.ir/paper/89661/en

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