بررسی عوامل موثربر نرخ بهینه مالیات در اقتصاد ایران

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Aghaee A M & Maddah M. (2020). “The Optimal Tax Rate Determination with Emphasis on VAT”. J Tax Res; 28 (47) ,75-108. DOI: 10.52547/taxjournal.28.47.75 (In persian).

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Madah, M, neda S. (2019). “The Effect of Financial and Monetary Shocks on the Iranian Taxation System along with Determining Optimal Tax Rates of Consumption, Salary and Wages (General Equilibrium Approach using Genetic Algorithm) ”. J Tax Res; 25 (36) ,177-210. URL: http://taxjournal.ir/article-1-1327-fa.html (In persian).

Makian, Seyed Nizamuddin & Tavaklian, Hossein & Najafi Farshah, Seyed Mohammad Saleh, (2018), “Investigating the effect of direct taxes shock on GDP and inflation in Iran within the framework of a Dynamic stochastic general equilibrium model”.13(49),1-46. Doi:  20.1001.1.25383833.1398.13.49.1.8 (In persian).

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Pourkazemi, M. H & Lotfi, A. (2011). “Simulating the economic growth in Iran using uzawa-lucas model with dynamic optimal control”. https://doi.org/10.22055/jqe.2011.10633 (In persian).

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Rezaei, E., & Malabahrami, A. (2016). “The impact of tax policies on the dynamics of growth, capital and consumption, based on an optimal growth model studied: Iran and a group of East Asian countries”. Economic Research,17(1), 73-94. (in persian)

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Salem A& gholami E. (2022). “Estimating the Optimal Taxation Rate on Consumer Goods Harmful to Health by Microstimulating in Iran”. 30 (101) :85-119.

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Younessi, A& Ghafari, H& Porkazemi, M. H., & Khodadad Kashi, F. (2016). “The Optimal Growth Rate of Government's Expenditure: Dynamic Optimal Control Theory”. Economic Growth and Development Research, 6(22), 164-145.

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Wangsa, I. D & Vanany, I & Siswanto, N. (2023). “The optimal tax incentive and subsidy to promote electric trucks in Indonesia: Insight for government and industry”. Case Studies on Transport Policy, 11, 100966. DOI: 10.1016/j.cstp.2023.100966.