an estimation of laffer curve in iran: a non-linear approach

Authors

haniyeh sedaghat kalmarzi

mir hosein mousavi

abstract

laffer curve indicates relationship between tax rate and tax income. the aim of this paper is estimating of laffer curve in iranian economy. to do so, we have used threshold regression method. empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime model, tax rate and tax income have a significant positive relationship, but when the tax rate is high (the threshold value is larger than 0.0848), tax rate and tax income have a significant negative relationship.

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Journal title:
iranian journal of economic studies

Publisher: shiraz university

ISSN 2322-1402

volume 3

issue 1 2014

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