برآورد سهم رشد اقتصادی در تفاوت مالیات‌ها (رهیافت مدل‌های تجزیه)

References:

Arabmazar, A. & Mousavi, S. Y. (2010). “The Efficiency Calculation and Tax Efforts Made by Tax Organization of Different Provinces of the Country: Data Envelopment Analysis Procedure”. Economics Research, 10 (37), 139-165. [In Persian].

Arabmazar, A. & Zayer, A. (2008). “Estimation of Potential Economic Capacity of Taxation in Iran”. Journal of Tax Research, 16 (2), 5-26. [In Persian].

Ayenew, W. (2016). Determinants of tax revenue in Ethiopia (Johansen co-integration approach). International Journal of Business, Economics and Management, 3(6), 69-84.‏

Blinder, A. S. (1973). “Wage Discrimination: Reduced form and Structural Estimates”. Journal of Human Resources, 8 (4), 436-455.‏

Boukbech, R.; Bousselhamia, A. & Ezzahid, E. (2018). “Determinants of Tax Revenues: Evidence from a Sample of Lower Middle Income Countries”.‏ Applied Economics and Finance, 6, 11-20.

Cung, N. H. & Son, T, T. (2020). “Determinants of Corporate Income Tax Revenue in Vietnam”. Advances in Management and Applied Economics, 10 (1), 89-103.

Hajati, O; Farazman, H; Afagheh, M. & Armen, S. A. (2020). “Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province”. Journal of Planning and Budgeting, 24 (4), 97-124. [In Persian].

Hasanvand, S. & Shadabfar, E. (2019). “Investigating the Effect of Development Variables on the Tax Revenues of the Country's Provinces (with Emphasis on Lorestan Province)”. Economic Magazine (Bimonthly Review of Economic Issues and Policies), 19 (11-12), 5-33. [In Persian].

Iranian National Tax Administrations. (2019). Yearbook of Tax Statistics. [In Persian].

Jalaee, A; Ghaseminejad, A. & Khorasani, M. (2013). “The Estimation of Iran’s Tax Capacity by Using the Particle Swarm Optimization (PSO) Algorithm and the Genetic Algorithm (GA)”. Journal of Tax Research, 21 (17), 7-30. [In Persian].

Khodabakhshi, A. & Yarmohamadi, Z. (2022). “Investigating the Capacity and Tax Effort in Terms of GDP with Oil and without Oil in Iran”. Public Sector Economics Studies, 1 (1), 1-22. [In Persian].

Kurdbache, H. (1996). “Investigating Incone Tax in Iran.” Journal of Planning and Budgeting, 1 (6), 31-71. [In Persian].

Mehrara, M.; Seijani, S. & Rezazadeh Karsalari, A. (2018). “The Determinants of Taxable Capacity: A Bayesian Econometric Approach”. The Journal of Economic Studies and Policies, 4 (2), 45-70. [In Persian].

Mohajeri, P. (2019). “Evaluating the Capacity of Value-added Tax in the Regions using the Multi-Regional Input-Output Model”. Iranian Economic Development Analyses, 6 (2), 9-30. [In Persian].

Mosavi Jahromi, Y.; Mehrara, M. & Totonchi Maleki, S. (2020). “Evaluation of the Most Important Factors Affecting the Income of Taxes in the Economy of Iran with the Approach of TVP DMA Models”. Journal of Tax Research, 27 (44), 71-100. [In Persian].

Nobahar, E.; Pourebadollahan Covich, M. & Mashmul, N. (2022). “Investigating the Effectiveness of Determinant Factors of Tax Revenues in Iranian Provinces: A Spatial Panel Approach”. Quarterly Journal of Applied Theories of Economics, 9 (2), 191-222. [In Persian].

Oaxaca, R. (1973). “Male-Female Wage Differentials in Urban Labor Markets”. International Economic Review, 14 (3), 693-709.‏

Sameti, M.; Ghasemi, M. R. & Osmanpoor, H. (2015). “Equitable Tax Effort for the Provinces of Iran: Fuzzy Logic Approach”. Iranian Journal of Economic Research, 20 (64), 151-176. [In Persian].

Statistical Center of Iran. (2021). Regional Data of Iran Statistics Center, Regional Accounts 2011-2019. [In Persian].

Tamizi, A. R. (2018). “Investigating Determinants of Tax Revenues in Iran: A Bayesian Econometric Approach”. Quarterly Journal of Quantitative Economics, 15 (1), 225-244. [In Persian].