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 ...

The economic literature on “optimal income taxation” addresses the question of how to design tax and transfer policy so as to maximize “social welfare,” which is some function of the wellbeing of all members of society. It clarifies how the social-welfare-maximizing policy depends on one’s philosophy of distributive justice, and on empirical evidence about the behavioral response to incentives,...

Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

Abstract How do policy paradigms change? This article demonstrates that changing social imaginaries about economic growth enabled paradigmatic changes in USA corporate tax the 1980s. Based on archival sources, it reconstructs how makers switched from focused support for capital-intensive smoke-stack industries towards emerging high tech-sectors between two major tax-bills 1981 and 1986. switch ...

The Andrew Young School of Policy Studies was established at Georgia State University with the objective of promoting excellence in the design, implementation, and evaluation of public policy. In addition to two academic departments (economics and public administration), the Andrew Young School houses seven leading research centers and policy programs, including the International Studies Progra...

the taxpayers’ rights must be considered the most important portion of tax laws by tax organization subject to all broad powers and authorities; the thing that has been widely noted in our modern world taking the human and citizenship rights into special consideration by taxation system of developed countries. they also applied various methods to illustrate and execute them in their tax laws. i...

The ideas of social justice between members the same generation and different generations are described in scientific literature as main normative principles sustainable development. Distribution public resources can be considered fair honest, when each successive expect care benefits previous generation. But, modern world, it is almost impossible. Are there any intergenerational conflicts Latv...