Tax Prioritization of Economic Sectors to Improve the Income Distribution in Iran’s Economy Using Social Accounting Matrix
سید مرتضی
افقه
دانشگاه شهیدچمران اهواز
author
یعقوب
اندایش
دانشگاه شهید چمران اهواز
author
ناهید
چناری
دانشگاه شهید چمران اهواز
author
text
article
2014
per
Inequality distribution of income causes many problems in economic, social and political fields in a society. Governments regulate the redistribution of income through fiscal policy, such as taxes, subsidies and grants. Since taxes have a more fundamental role than other economic measures in adjusting the distribution of income and wealth in a society, this study attempts to present a prioritization for the taxation in economic sectors in order to reduce income inequalities. Therefore, using the 1380 social accounting matrix and IO & SAM & MATS software, the consequences of increases in tax rates were determined for each economic sector. Moreover, the total effects were divided into direct and indirect effects. The results indicated that increasing tax rates in sections like motor vehicles, air transport services, fuel, posts, telecommunications and support services increases the cost of living index less for low-income households, so they can pay more taxes in these sectors. On the other hand, due to the high consumption of low-income households in the electricity, kerosene, flour, animal and vegetable oils, meat, dairy products, road transportation services, tea sectors the cost of living index would increase more in such sectors. Therefore, it’s better that these section pay less taxes than others.
Quarterly Journal of Quantitative Economics
Shahid Chamran University of Ahvaz
2008-5850
11
v.
1
no.
2014
1
18
https://jqe.scu.ac.ir/article_11703_68b863f6dad1203ff1ffbbf8c1c7f87f.pdf
Economic Growth, Energy and Environmental: The Analysis of E3 Model in Iran
Rouhollah
Nazari
دانشگاه فردوسی مشهد
author
محمدحسین
مهدوی عادلی
استاد اقتصاد دانشگاه فردوسی مشهد
author
text
article
2014
per
In the recent decades on the one hand the financial crisis and on the other hand the environmental changes particularly climate changes and global warming have made the international communities face major problems. Therefore various models for analysis and providing comprehensive solutions to resolve problems of the relationship between economy, environment and energy have emerged and the E3 models are one of them. This paper analyzes the E3 model during 1974-2013 using Generalized Method of Moments (GMM). The results show that the energy consumption and environmental impact on economic growth is positive and significant. Also the impact of economic growth on energy consumption is positive and significant. Finally energy consumption and economic growth have positive and significant effect on the environmental pollution in Iran.
Quarterly Journal of Quantitative Economics
Shahid Chamran University of Ahvaz
2008-5850
11
v.
1
no.
2014
19
40
https://jqe.scu.ac.ir/article_11704_15db9d55cb3e174bf880966c3e8c8cc1.pdf
Use Value Valuation of Shadegan Wetland
mojtaba
ghorbannezhad
shahid chamran university of ahvaz
author
امیرحسین
منتظرحجت
دانشگا چمران
author
بهزاد
منصوری
دانشگاه چمران
author
text
article
2014
per
The aim of this study is evaluating use-value economic of Shadegan wetland. In general, the wetland values divided into two groups including use and non-use value. Use value includes direct, indirect and potential value. In this regard, direct use value, indirect use value and potential value were valuated using market method and choice experiment, respectively. In this study, mixed logit model with random coefficient were used to estimate willing to pay. The results showed that the estimated annual direct, indirect and potential value of Shadegan wetland is 37475491742330, 1347070080000 and 4755300998000 is Rial, respectively. Based on this findings, use economic value of international Shadegan wetland is remarkable. The residents of Shadegan agreed with the government support programs meanwhile, they tend to pay to protect their wetlands.
Quarterly Journal of Quantitative Economics
Shahid Chamran University of Ahvaz
2008-5850
11
v.
1
no.
2014
41
73
https://jqe.scu.ac.ir/article_11705_9db7fb3228de02be3091cbc2b16d9f11.pdf
Measuring the Effects of Monetary Policy Shock in Iran: A Factor-Augmented Vector Autoregressive (FAVAR) Approach
جلیل
خداپرست شیرازی
ریاست دانشکده اقتصاد و مدیریت
author
text
article
2014
per
The purpose of this survey is assessing the effects of monetary policy on Iran’s macroeconomic variables. In this regard, using the Factor Augmented Vector Auto-Regressive (FAVAR) methodology which contains 110 quarterly variables of macroeconomic from1990:2-2013:1, monetary policies in Iran were evaluated. Weused liquidity, monetary base, bank debt and bank credit in the private sector as a monetary tool for measuring the monetary policy regarding the implementation of Riba-free Banking law in Iran. The result showed that, the impact of monetary policy on output is not clear in the short term; but we can accept monetary neutrality in the long term. Moreover, an expansionary monetary policy has a stability effect on the general price level in the short and long term. Comparing the result of VAR model and FAVAR model and using the FAVAR model showed that there was no “Prize Puzzle” in anyone of the two models.
Quarterly Journal of Quantitative Economics
Shahid Chamran University of Ahvaz
2008-5850
11
v.
1
no.
2014
75
101
https://jqe.scu.ac.ir/article_11706_92c21b438adda5f1453007486db2d8f8.pdf
An investigate for causality relationship among Economic sanctions, Macroeconomic factors and environmental polluters in Iran
Sayed Mahdi
Mostafavi
عضو هیئت عملی دانشگاه فردوسی مشهد
author
mahdi
ghaemi asl
مدرس دانشکده اقتصاد دانشگاه خوارزمی
author
ali
hoseini
Payame Noor University
author
text
article
2014
per
Due to the role of environment and development consideration to the environment issues are in a crucial position. The purpose of many government economic policies is definitely economic growth. Therefore fast economic growth normally causes severe loses on environment. Thus there is a potential contrast between economic policies and environmental situation. Moreover the sanctions do force to environment due to the institutional and technical issues Thus it seems that in this paper the causality among Economic sanctions, Macroeconomic factors and environmental polluters has been investigated via Hsiao causality procedure. To do this, the CO2, CH4, and NOx gases as the main polluters and also the added value in industry, mine, oil and non-oil GDP sectors as the main macroeconomic factors have been used. The results show that there is a significant unidirectional causality from economics sanction to macroeconomic factors; moreover there is a unidirectional causality from economics sanction polluter gases.The economic sanction solution could be an appropriate method for decreasing environmental polluters and increasing GDP in Iran. This method could also remove the accessibility to technology problems, instability to investing for promote the level of productivity and technology improvement and limitations for government and society.
Quarterly Journal of Quantitative Economics
Shahid Chamran University of Ahvaz
2008-5850
11
v.
1
no.
2014
103
128
https://jqe.scu.ac.ir/article_11707_43891e4834455d5d4f6dc94d46921e3f.pdf
Simulation of Growth and Welfare Effects of Taxation Reform in Iran:An OLG-CGE Analysis
hamid
hooshmandi
عضو هیات علمی
author
majid
sameti
economic faculty university of Isfahan
author
Rozita
Moayyadfar
Economics faculty University of Isfahan
author
text
article
2014
per
One of the most fundamental questions of the public finance and policy makers is to select a proper tax basis. Great importance is thus attached to the tax structure due to its effects on the economic growth and saving. In this study, taxation reform has been taken into account from the macroeconomics and welfare perspectives. The proposed model in the present work is a dynamic overlapping generations computable general equilibrium (OLG-CGE) model, which has been designed based on the frameworks used by Auerbach & Kotlikoff (1987) and Rasmussen & Rutherford (2001). Besides, this model has been modified in terms of the Iranian economics framework. Simulation results of the dynamic research model with respect to our defined scenarios show that, wage tax and capital income tax generally have a negative effect on the economic growth and investment parameters. The wage tax exerts a larger effect than the capital income tax on the aforesaid parameters. For evaluation of the welfare effects of the tax reform, Hicks criterion for compensating variation (CV) has been used. Welfare analysis of the tax reform indicates the positive effects of the wage tax and capital income tax on the household welfare.
Quarterly Journal of Quantitative Economics
Shahid Chamran University of Ahvaz
2008-5850
11
v.
1
no.
2014
129
150
https://jqe.scu.ac.ir/article_11708_63f0d018fe822cc5f98c9b6bc337665d.pdf