اثر مالیات بر فروش کالا و خدمات بر تورم در ایران

Aboulhassani, A., shaygani, B., & Zandian, Z. (2020). The effect of interest rate and exchange rate on inflation targeting with heterogeneous inflation expectations approach. Journal of Econometric Modelling, 5(1), 87-110. doi: 10.22075/jem.2020.18166.1338. [in Persion].

Afolayan, S. M., Okonkwo, I. V., & Okaro, C. S. (2021). Value added tax rate change: Effects on inflation rate and government borrowing in Nigeria. Journal of Contemporary Issues in Accounting, 2(1), 157-176. https://journals.unizik.edu.ng/jocia.

Ansari Samani, H., & Davoodi, R. (2017). Investigating the Effect of VAT on Inflation in Iran Provinces. Journal Of Economics and Regional Development, 24(14), 86-111. doi: 10.22067/erd.v24i13.55656. [in Persion].

Arshadi, A,. Najafizadeh, S,. A, Mahdavi,. M (2011). Effect of Value Added Tax on the Price Effects in Iran the Investigation of Value Added Tax Effects on Prices in Iran. 58( 19) :127-158. [ in persion].

Auckenthaler, J., Kupfer, A., & Sendlhofer, R. (2015). The impact of liquidity on inflation-linked bonds: A hypothetical indexed bonds approach. The North American Journal of Economics and Finance, 32, 139-154. http://eeecon.uibk.ac.at/wopec/

Alizadeh, M., & Motallebi, M. (2017). Investigating the Impact of Value Added Tax on Government Size in Iranian Economy Using the Bounds Test. Journal of Econometric Modelling, 2(1), 135-156.[in Persion]. doi: 10.22075/jem.2017.2658

Azizi, Z., & Mansoori, M. (2021). The Impact of Value Added Tax on Trade and Comparison of This Effect in Oil Exporting and Non-oil Exporting Countries. Program and Development Research, 2(2), 79-104. [in persion].doi: 10.22034/pbr.2021.138464

Chehreghani, A., & ZaraNejhad, M. (2019). Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE). Economic Growth and Development Research, 9(36), 109-128.  doi: 10.30473/egdr.2019.5752. [in Persion].

Eltejaeil, E. (2020). Investigating the Causality between Money and Inflation in Iran: a MS-VAR Approach. new economy and trad, 15(3), 3-26.[in Persion] doi: 10.30465/jnet.2020.6295.

Ellington, M., & Milas, C. (2019). Global liquidity, money growth and UK inflation. Journal of Financial Stability, 42,(168), 67-74.

Esmaeili, B. (2021). Study of the Effect of Economic Growth and Government Spending on Inflation Rate Using the Soft Transition Regression (STR) Approach. Economic Growth and Development Research, 12(45), 130-115. doi: 10.30473/egdr.2021.53605.5864.

Gelardi, A. M. (2014). Value added tax and inflation: A graphical and statistical analysis. Asian Journal of Finance and Accounting.https://ir.stthomas.edu/ocbacctpub.

Gupta, N. (2014). Goods and Services Tax: it’s impact on Indian Economy. International Research Journal of Commerce Arts and Science, 5(3), 130-137.

Hashemi Dizaj, A., Hazeri Niri, H., & Samadzadeh, S. (2022). The Impact of Monetary Policy on Inflation in Oil Developing Countries and Developed Countries. Journal of Development and Capital, 7(2), 213-232. [in persion]. doi: 10.22103/jdc.2022.19276.1230

haroorani, H., farahanifard, S., & sharifi, O. (2020). The Impact of Extraordinary Inflation Expectations on Inflation in the Iranian Economy: A Quantile Regression Approach. Journal of Iranian Economic Issues, 7(2), 343-364. [in persion]. doi: 10.30465/ce.2020.5978

Izadkhasti, H., dadgar, Y., ghorbi, S. (2022) .Analysis the Relationship between Value Added Tax Performance with Inflation, Income Distribution and Government Capital Asset Ownership in Iranian Provinces , 29 (100) , 227-254. doi.10.52547/qjerp.29.100.227 [in Persion].

Karimi M, S,. Dourbash, M,. (2018). The Study on the Effects of Direct and Indirect Taxes on Income Distribution Using the Generalized Method of Moments, 6 (22), 47-68 http://qjfep.ir/article-1-607-en.htm. [in persion].

Kales, B., Mirović, V., & Andrassy, J. (2018). Empirical analysis of value added tax and inflation rate: Tuckey's HSD test in selected Western Balkan countries. Economical, 64(2), 99-109. doi:10.5937/ekonomika1802099K.

Khanzadi, A., & Ghaderi, S. (2021). Assessing the Impacts of Direct and Indirect Taxes on Private Investment in Iran. Stable Economy Journal, 1(1), 61-78. doi: 10.22111/sedj.2021.36011.1105.

Koen Caminada, KeesGoudswaard and Chen Wang (2012)” Disentangling Income Inequalityandthe Redistributive Effect of Taxesand Transfers in 20 LIS Countries Over Time” Working Paper SeriesNo. 581

Komijani, A,k,. & Naghdi, Y,.(2009). Cross examination between production and inflation in Iran's economy (with partial production) Macroeconomics Research Letter, 9.1(32), 99-124. [in Persion].

Elmimoghaddam, M,. abolhasani hestiani, A,. mansouri. N,. amini, M,. (2022) . Investigating the Impact of Economic Sanctions on Inflation in Iran (Fuzzy Approach), 10 (38), 187-235. doi:10.52547/qjfep.10.38.187 [in Persoin].

Mahadianto, M. Y., Siregar, N. F., Rahayu, D. B., Muna, A., & Musyaffi, A. M. (2018). Could Economic Growth and Inflation Affect the Acceptance of Value Added Taxes?. In 1st International Conference on Economics, Business, Entrepreneurship, and Finance 376-381. (http://creativecommons.org/licenses/by-nc/4.0).  

Moradi, F., Jafari, M., & Fatahi, S. (2023). The Effect of Economic Sanctions on Income Inequality in Iran; with Emphasis on Oil Revenues. Public Sector Economics Studies, 2(2), 151-170. doi: 10.22126/pse.2023.7761.1004[in Persion].

Możdzierz, A. (2017). The impact of changes in indirect tax rates on inflation in selected EU countries. Annales Universitatis Mariae Curie-Skłodowska, Sectio H Oeconomia, 51(4), 257-267. doi:10.17951/h.2017.51.4.257

Montazeri, J. (2019). The Determinants of Government Debt Size in Iran's Economy: New Evidence from an ARDL Approach. Journal of Iranian Economic Issues, 5(2), 105-124.[ In Persian].

Montazeri Shoorekchali, J. (2020). The Trade-Off Between Direct and Indirect Taxes in Iran: Self-Exciting (SE)TAR Approach. Journal of Econometric Modelling, 5(1), 111-130. doi: 10.22075/jem.2020.19566.1429.[ in Persian].

 Moala Esmail dashier, H,. Pazhohan, j,. Ghafari, F,. Hosni, S,. (2022). Analyzing the Impact of Financial Policy (Total Income Tax) on Income Distribution in Selected OECD Countries*. Financial Economics, 16(58), 93-108.[in persion]. doi: 10.30495/fed.2022.691502.

Mohammadi, T., Mazhari Moosavi, S. S., Shakeri, A., & Arbab, H. R. (2019). The Macroeconomic Effects of Tax Shocks in Iran: A Hybrid Idetification Approach for SVAR Model with Emphasis of the Effects Timing. Economic Strategy, 8(31), 43-77.

Shamsolahi, R., zahedgharavi, M., & asayesh, H. (2022). The Effect of Income Distribution Inequality on Government Education Expenditure in Iran's Economy: New Evidence from an ARDL Approach. Stable Economy Journal, 2(4), 136-157 doi: 10.22111/sedj.2022.40438.1160.[ in Persion].

Shokrinia, M., Almasi, M., & Falahati, A. (2023). Estimation of tax elasticities in Iran by different types of taxes: a Non-linear and asymmetric approach. Public Sector Economics Studies, 2(2), 135-150. doi: 10.22126/pse.2023.8694.1015[in Persion].

Mohammad Esmaeil, M., Maaboudi, R., & Khorsand, M. (2022). Factors affecting the inflation rate in selected developing countries with the TVP-VAR approach. Computational economics, 1(4), 99-128.[in Persion].

Naderi, S., & Salatin, P. (2018). Impact of Value Added Tax on Income Distribution in middle-income selected countries. Quarterly Journal of The Macro and Strategic Policies, 6(24), 568-595. doi: 10.32598/JMSP.6.4.568. [in persion].

Olatunji, O. C. (2013). Value added tax (VAT) and inflation in Nigeria (1990 to 2003). Asian Journal of Humanities and Social Sciences (AJHSS), 1(1), 123-135.

Qafarian Kolahi. S H. (2019). Investigating Value Added Tax Impact on Economic Growth Case Study of Iran and Other Developing Countries Tax research paper, 27 (41), 106-135. doi.22034/EPJ.2022.16314.2193.[in Persion]

Rozbeh, F,. Khazdouzi, B,. Soltanpanah, H,. hasani, K,. Taher Khoiani, K,.(2010). The Effects of VAT on Inflation in Iran’s Economy in 2010, Economic research ,14 (3), 93-120. Doi;20.1001.1.17356768.1393.14.3.8.1 [in Persion].

Saleh, S. A. (2010). Non-linear co-integration between nominal interest rates and inflation: An examination of the Fisher hypothesis for Asian countries. Global Economic Review, 38(2), 143-159.

Sobhanian, S. M., Memarian, M. H., & bahri, P. (2020). The Effect Of Value Added Tax On GDP growth In Iran. Economic Strategy, 9(35), 325-358.[in persion].

Tahsili, H. (2022). The Impact of Exchange Rate Shock on Inflation in Iran's Economy: Application of the Threshold Vector Autoregression Model. Iranian Journal of Economic Research, 27(91), 257-285..doi: 10.22054/ijer.2022.56063.912. [in Persion].

Tavakoli, A., Turquoise, N., & Karimi, F. (2015). The effect of exchange rate fluctuations on economic growth and inflation, 1340-1388. Bi-quarterly Journal of development economics and planning, 4(1), 1-36.

Tica, J., & Posedel, P. (2009). Threshold model of the exchange rate pass- through effect: The case of Croatia. Eastern European Economics, 47(6), 43-59.