Iran is a country with several tourist places for the foreign tourists. This issue can attract many tourists as well as it positively can affect the economic growth and income distribution. Therefore, based on the importance of this point, the present paper tries to study the tourism relationship and income distribution based on the time series data (1976-2014) using ARDL model. The results showed that over a short time, arrival of the foreign tourists is along with the negative and significant effects on the Gini coefficient. In other words, the arrival of foreign tourists decreased the income inequality. Also, during the long term, the coefficient of foreign tourists with -0.01 coefficient decreased Gini coefficient. As a result, this index decreased the inequality during the long term. Based on the results, it is clear that tourism industry decreased the inequality in Iran whether it happens during long term or short term.

The challenge of environmental pollution and climate change have made countries to develop energy transition progress meaning move from non-renewable energy sources towards renewable ones. This paper seeks to analyze energy transition pattern in Iran by modeling it using the ARDL bounding testing Method over the period of 1993-2018. The empirical estimations depicted that in the long-run economic growth and inflation rate negatively impact on energy transformation of Iran, while increase in carbon dioxide emissions and appreciation of Iran’ s national currency accelerate the energy transition process in Iran. Regarding the short-run relationship, the major results represented an evidence of positive impact of exchange rate on Iran’ s energy transition process, while the other variables have negative coefficient. As policy implications, we recommended lowering budget dependency to oil revenues, and issuing short-run de-carbonizing policies in Iran.

In any economic system the role of banks to collect deposits of the banking system (Procurement of resource) and its application in the financing of investment projects (allocation of resource) is very important. Nowadays, Expansion of global markets and increase competition in the markets for financial services is affected the profitability of the banking industry, significantly. Given that the profitability of banks is one of functions of banks and a more profitable bank has more power to deal with negative shocks to the market, Therefore, attention to the profitability index as one indicator of evaluating the performance of the banks and its role in decisions related to the mobilization of resources, financing and resource allocation is essential. in this study To achieve this goal, the affective factors on profitability of commercial banks has been modeled and studied during 2009-2013. The scope of this study contains 8 commercial banks listed on Tehran Stock Exchange including Eghtesade Novin, Parsian, Karafarin, Pasargad, Mellat, Tejarat, Saderat and Sina. The study also is used the Panel ARDL Method to achieve the targets. The results of this study showed that, The ratio of shareholders' equity to assets, The ratio of credit to assets, bank size and inflation have a direct and positive effect on the profitability of commercial banks. So, increasing and improvement of this variables increase the profitability of commercial banks in the short term and long term. However, the effect of credit risk on commercial bank's profitability index is negative. So that increasing of this variable deacrease the profitability of commercial banks in the short term and long term. finally, The results of ECM model reveal that the speed of adjustment towards long-run equilibrium is low, So that if the shock enters the model the long time require for correct the short-run and long-run imbalance equilibrium and back model to first equilibrium.

Correct assessment of consumption functoin and estimation of marginal propensity to consume will help policy makers to use right instruments in confrontiny economic problems such as inflation and recession. The aim of this research is to estimate and analyze shortrun and longrun consumption function for income groups via stimation of ARDL cointegration relation in the period under consideration, 1982-2006. Results of the study showed a significant cointegration relationship. Marginal propensity for consumption has been estimated for low income group 0.97, for high income group 0.66 and 0.81 for the whole group. Calculated marginal propesity to consume in shortrun is 0.55.

Today all countries are seeking to achieve high productivity. This means that they can achieve more production with fewer resources. Productivity has an important and effective role in increasing production and growth in sectors of economy. Through calculating and analyzing the indicators of productivity the efficiency of various economic sectors can be reviewed. In this study with a Solow residual and lag model, total factor productivity growth in agricultural production during the period 1387-1358 were calculated. For this purpose, the Agriculture crop sector production function with capital, labor and energy was estimated using the ARDL approach. Then, using the index of Solow, TFP growth in agriculture crop sector was calculated. The results showed that total factor productivity growth in agriculture crop sector had experienced periods of high volatility. So that the average period of 0.8 percent. The mean total factor productivity growths in crop sector of agriculture, with the figure predicted in the fourth program (2.2) are of significant difference. It is suggested that the cycle of productivity policy should be done, to increase TFP in this sub-sector of agriculture.

The main propose of this research is the survey of affecting globalization on tax revenue in Iran by Autoregressive Distributed Lag (ARDL) approach. So other variables such as real per capita income (as an indicator of economic development), degree of urbanization, the share of agriculture in gross domestic product, dependency ratio (as an index of social and economic structure) and exchange rate, effects on tax revenue have been investigated. Stationary test of variables in the model is shown based on adjusted Dickey – Fuller. For the results of this test, the time series used in this model are characteristics I(0) and I(1). In this study, the pattern Autoregressive Distributed Lag (ARDL) and the Method of least squares for first or more order differencing is used. Dynamic model estimation results indicate a tendency towards long run equilibrium model. Additionally, globalization has positive effect on the proportion of total tax and the tax on trade in GDP.

Objective: The main purpose of this paper was to present a more efficient Method for measuring the insurance market risk of insurance companies in the model of solvency protocol No. 69 of the Supreme Council of Insurance. The market risk factors of the solvency model address two main issues: firstly, the various Methods of calculating these factors and their efficiency have not been properly evaluated and secondly, these factors are for normal conditions and in calculating them, the economic shocks effects are not considered to extract volatility under stress conditions. Methodology: We propose a new Method that combines two models of Autoregressive Distributed Lags (ARDL) and Generalized Autoregressive Conditional Heteroscedasticity (GARCH). Using the statistical data of Tehran Stock Exchange Index (TEPIX), Economic Growth, Inflation Rate and Exchange Rate in the period of 1999 to 2017 and using the Value at Risk measure (VaR), we modeled the investment market risk in stocks. Three simple variance-covariance Methods, AR-GARCH and ARDL-EGARCH models were used. Finally, using the Kupiec back testing, the ARDL-EGARCH model was selected as the best model Findings: Using the Method presented in this paper, the risk factor estimation of the market risk of solvency model is more efficient than the other Methods Conclusions: Using the introduced model, the risk factor of investing in the stock market of financial corporations is 39% under normal economic conditions and 86. 4% in crisis and stress conditions.

Revenue distribution and efforts to improve it is one of the most important issues facing governments. Income distribution is affected by important factors. Economic justice and equitable distribution of income, along with important issues such as economic growth and development, reducing inflation and unemployment, have always been of interest to economists. Equitable distribution of income and reduction of income inequality in society and identification of factors affecting income inequality are necessary and obvious to create the right policy. The purpose of this article is to investigate the effect of taxation on income distribution in Tehran province. Considering the comprehensiveness of Tehran province as the capital of the country and since according to statistics in 1399, this province provides about 49% of the total tax revenues of the country. In this regard, the study of this province is of particular importance in analyzing the impact of fiscal policies (income tax) on income distribution. In this regard, to investigate the long-term relationship between variables and estimate the coefficients of long-term correction models and error correction for income inequality from 2001 to 1399, the self-regression Method with distributed intervals (ARDL) has been used to determine the long-run relationship between variables. Shows and the results show that increasing income through income tax leads to reducing income inequality.