چکیده:
F or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers. The computable general equilibrium models analysis provides a comprehensive framework for the investigation of the effects of the adopted policies on the economy of a country. In the present study, using a static computable general equilibrium, the effects of tax reform in Iran have been taken into account. The results of the static comparative analysis show that a reduction in the capital income tax and the wage tax leads to the enhancement of the economic growth and welfare of Iranian households. Besides, the policy of decreasing the consumption tax results in a decrease in the economic growth of the country. Simulation results of the comparative static analysis show that the wage tax has the greatest effect on the economy of the country. The second greatest effects are associated with the capital income tax and the consumption income tax, respectively.
خلاصه ماشینی:
Modeling of Growth and Welfare Effects of Tax Reform in Iran: A Static Computable General Equilibrium Analysis Hamid Hooshmandi*1, Majid Sameti2, Rozita Moayedfar3 Received : 2015/10/13 Accepted: 2015/11/21 Abstract or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers.
Empirical studies Using computable general equilibrium, Zonoor (2003) conducted a case study of Iran and concluded that the imposition of tax on sale with a rate of 25% results in a decrease in the rate of employment in construction and industrial sectors, while it increases the employment in the service sector.
Using a computable general equilibrium model, Hernandez (2012) investigated the effects of removing the wage income taxes on the work force market of Columbia.
67 consumption Source: research findings Compared to the other sectors, in the oil and gas sector, reduction in the income tax has produced a different effect and has thus resulted in a decrease in the added value of the said sector under different scenarios.
Reduced rate of the capital income tax in the services results in the increased production in the said sector.
In general, our obtained results demonstrate that the conduction of tax reforms through a decrease in the wage tax and capital income tax and through an increase in the consumption tax paves the way for further economic growth and household welfare so that the government can adopt the policy of transferring the tax base from the tax on the production factors (i.