Revenue-Neutral Changes in Tax Structure and Economic Growth in Iran

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FARAHATI MAHBOOBEH

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Paper Information

Journal: JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH Year:2019 | Volume:9 | Issue:35 Page(s): 121-136

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Title

Revenue-Neutral Changes in Tax Structure and Economic Growth in Iran

Author(s)

FARAHATI MAHBOOBEH | Issue Writer Certificate

Keywords

Tax StructureQ1

Economic GrowthQ2

Autoregressive Distributed Lag ModelQ1

Iranian EconomyQ2

Abstract

The main objective of this study is to examine the effect of revenue-neutral change in the Tax Structure on Economic Growth in Iran using data for the period of 1982-2016. To this end, an empirical model has been proposed to analyze the effect of substituting different tax items for each other on Economic Growth in such a way that the total tax revenue remains constant. The results of cointegration analysis based on the autoregressive distributed lag (ARDL) approach show that a revenue-neutral transfer of indirect taxes to income tax or wealth tax increases Economic Growth in the long run. However, a revenue-neutral transfer of indirect taxes to corporate taxes reduces Economic Growth in the long run. Also, among direct taxes, a revenue-neutral transfer of corporate taxes to income tax or wealth tax as well as a revenue-neutral transfer of income tax to wealth tax promote Economic Growth in the long run. Furthermore, the findings indicate that the highest and lowest increase in Economic Growth correspond to the substitution of wealth tax for corporate taxes and of income tax for indirect taxes, respectively. The results of this study have important policy implications for Tax Structure reform in Iran's economy.

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APA: Copy

FARAHATI, MAHBOOBEH. (2019). Revenue-Neutral Changes in Tax Structure and Economic Growth in Iran. JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, 9(35 ), 121-136. SID. https://sid.ir/paper/192284/en

Vancouver: Copy

FARAHATI MAHBOOBEH. Revenue-Neutral Changes in Tax Structure and Economic Growth in Iran. JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH[Internet]. 2019;9(35 ):121-136. Available from: https://sid.ir/paper/192284/en

IEEE: Copy

MAHBOOBEH FARAHATI, “Revenue-Neutral Changes in Tax Structure and Economic Growth in Iran,” JOURNAL OF ECONOMIC GROWTH AND DEVELOPMENT RESEARCH, vol. 9, no. 35 , pp. 121–136, 2019, [Online]. Available: https://sid.ir/paper/192284/en

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