The main propose of this research is the survey of affecting globalization on tax revenue in Iran by AUTOREGRESSIVE DISTRIBUTED LAG ((ARDL)) approach. So other variables such as real per capita income (as an indicator of economic development), degree of urbanization, the share of agriculture in gross domestic product, dependency ratio (as an index of social and economic structure) and exchange rate, effects on tax revenue have been investigated. Stationary test of variables in the model is shown based on adjusted Dickey – Fuller. For the results of this test, the time series used in this model are characteristics I(0) and I(1). In this study, the pattern AUTOREGRESSIVE DISTRIBUTED LAG ((ARDL)) and the method of least squares for first or more order differencing is used. Dynamic model estimation results indicate a tendency towards long run equilibrium model. Additionally, globalization has positive effect on the proportion of total tax and the tax on trade in GDP.

Relationship between trade, foreign direct investment (FDI) and economic growth in developing and developed countries has been always the center of attention either in theoretical or empirical point of view. This paper examines the impact of FDI and trade on economic growth in Iran using annual data over the period 1974-2005. This study uses an augmented aggregate production function (APF) model to investigate the impact of those relevant variables on economic growth. The APF assumes that along with conventional inputs of labor and capital used in the neoclassical production function, unconventional inputs like FDI and trade can be included in the model. To analyze the long run relationships among variables, an AUTOREGRESSIVE DISTRIBUTED LAG ((ARDL)) cointegration procedure is employed. Moreover, error correction model is used to investigate short run relationship.The results indicate that FDI negatively affect economic growth only in the short run while trade positively effect economic growth both in the short run and in the long run. The capital stock and labor force have positive effect on economic growth over the short run and long run.

Improving people’s quality of life and increasing the level of public welfare are among the goals defined by different governments around the world. In meeting such goals, reducing income inequality is one of the factors that play a major role. Therefore, it is of high significance to figure out the factors related to income inequality. The present study was conducted to investigate the relationship between income inequality, economic growth and misery index in Iran, and in this regard, time series data related to the years 1971-2019 have been used. The income inequality index in the present study is the Gini coefficient and to estimate the research model, AUTOREGRESSIVE DISTRIBUTED LAG ((ARDL)) method has been used. The results indicated that increasing as the misery index increases, income inequality in Iran will increase as well. Moreover, the ratio of real government spending to real GDP and economic growth has a positive effect on increasing inequality and the ratio of total real investment to real GDP and a dummy variable for revolution have a negative effect on income inequality.

The main objective of this study is to investigate the effect of changes in the tax mix on income distribution in Iran using data for the period 1361-1395. To this end, an empirical model is proposed to analyze the effects of substitution of different taxes, including income tax, corporate tax, wealth tax, goods and services tax, and import tax, on income inequality (as measured by the Gini coefficient). The results of the cointegration analysis based on the AUTOREGRESSIVE DISTRIBUTED LAG ((ARDL)) approach show that (1) the substitution of income tax for corporate tax, wealth tax, or goods and services tax leads to a reduction in income inequality, (2) the substitution of corporate tax for wealth tax reduces income inequality, (3) the substitution of goods and services tax for wealth tax reduces income inequality, whereas the substitution of this type of tax for corporate tax has no statistically significant effect on income inequality, and (4) the substitution of import tax for income tax, corporate tax, wealth tax, or goods and services tax improves income distribution. These results provide a useful guide for policy makers to achieve an optimal mix of taxes aimed at reducing income inequality.

This paper investigates the effect of national income, exchange rate and relative import prices on the import demand function and also global income, exchange rate and relative export prices on the export demand function for the period (1959-2006) in the Iranian economy. We employed the AUTOREGRESSIVE distributive LAG ((ARDL)) model for the estimation of these functions. The empirical results from both (ARDL) and error-correction models show that national income has had a significant and positive effect, while relative import prices and the exchange rate have had a negative effect on the Iranian import demand function. Through the estimation of the export demand function we found that global income variables and exchange rates have a significant and positive effect and relative export prices have a negative effect on the export demand function in the Iranian economy. Empirical results also show that the speed of adjustment in the Iranian export and import demand functions is relatively high. Finally our empirical findings suggest that the Iranian trade balance improves as the exchange rate, relative import prices and global income increases and as relative export prices decrease.

Economic justice and equitable distribution of income, along with important issues such as economic growth and development, the reduction of inflation and unemployment, have always been of concern to economists. Fair distribution of income and reduction of income inequality in society, and the identification of factors affecting income inequality to make the right policy are necessary and obvious. The purpose of this paper is to examine the impact of income tax on income distribution in Iran. In this regard, AUTOREGRESSIVE DISTRIBUTED LAG ((ARDL)) approach has been used to investigate the existence of a long-run relationship between variables and to estimate the coefficients related to long-run and error correction models for income inequality from 1978 to 2012. The results indicate a long-run relationship among the variables and show that an increase in income tax revenues leads to a reduction in income inequality.

In This paper, we estimate the energy consumption function, using the (ARDL) approach for the period of 1971-2008. The results offer empirical evidence of the relationship between urbanization and energy consumption in Iran. There is a long run and stable relationship between energy consumption, gross domestic production (GDP), urbanization and energy prices. The data confirm a positive relation between energy consumption and urbanization for the long run and short run in Iran. The results of the ECM test, shows that all imbalances in the model, are resolved in the long run, and the correction of short run error takes less than 3 years.

This paper aimed to analyze the impact of oil price shocks, both negative and positive, on economic growth in Iran and Japan using an AUTOREGRESSIVE DISTRIBUTED LAG model. In doing so, a generalized AUTOREGRESSIVE conditional heteroscedasticity GARCH (1, 1) model has been fitted to real oil price during 1980 Q1-2006 Q4. After capturing conditional variable and analysis of the existence ARCH effect on this variable, oil price shocks are then computed. Four single models are used to estimate the impact of oil price shocks on gross domestic product growth. According to the results, since the existing coefficients are not statistically significant, it can not be clearly decided whether the relation between these two variables in Iran’s economy is symmetric or asymmetric. In Japan, the estimated coefficients prove the existence of an asymmetric relation.

Revenue distribution and efforts to improve it is one of the most important issues facing governments. Income distribution is affected by important factors. Economic justice and equitable distribution of income, along with important issues such as economic growth and development, reducing inflation and unemployment, have always been of interest to economists. Equitable distribution of income and reduction of income inequality in society and identification of factors affecting income inequality are necessary and obvious to create the right policy. The purpose of this article is to investigate the effect of taxation on income distribution in Tehran province. Considering the comprehensiveness of Tehran province as the capital of the country and since according to statistics in 1399, this province provides about 49% of the total tax revenues of the country. In this regard, the study of this province is of particular importance in analyzing the impact of fiscal policies (income tax) on income distribution. In this regard, to investigate the long-term relationship between variables and estimate the coefficients of long-term correction models and error correction for income inequality from 2001 to 1399, the self-regression method with DISTRIBUTED intervals ((ARDL)) has been used to determine the long-run relationship between variables. Shows and the results show that increasing income through income tax leads to reducing income inequality.