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Efficiency in the Iranian Tax System Price Elasticity & Tax Lag Concerns

Tax income is the most important source of income for government after the oil income in Iran. The tax system, however, suffers from two factors: long lags, and inflexibility. In this paper, we investigate the efficiency in the Iranian tax system with respect to the two factors above using cointegra...

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Furkejuvvon:
Bibliográfalaš dieđut
Váldodahkkit: abbas shakeri, Mir Hossein Mousavi
Materiálatiipa: Artigo
Giella:Persa
Almmustuhtton: Allameh Tabataba'i University Press 2004-01-01
Ráidu:فصلنامه پژوهش‌های اقتصادی ایران
Fáttát:
Liŋkkat:https://ijer.atu.ac.ir/article_3867_31baea71b6348754ff19f6077774c2fa.pdf
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