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 ...

This paper develops several points concerning the design and implementation of a carbon tax. First, if implemented without any offsetting changes in transfer programs, the carbon tax would be regressive. This regressivity could be offset with changes in either the direct tax system or transfers. Second, the production and consumption distortions associated with small carbon taxes, on the order ...

malaysia, as a small and developing country, must reduce carbon emissions because the country is one of the top co2-emitting countries in the asean region. therefore, the current study implements two environmental tax policies; carbon and energy taxes, in order to examine the impacts of these policies on the reduction of carbon emission in the whole of the economy by applying a computable gener...

This study uses a vector autoregression (VAR) model to analyze changes in pollutants among different mining industries and related policy in China from 2001 to 2014. The results show that: (1) because the pertinence of standards for mining waste water and waste gas emissions are not strong and because the maximum permissible discharge pollutant concentrations in these standards are too high, am...

Alternatives to petroleum-based fuels for transportation are sought to address concerns over climate change and energy security. Key semiconductor, software, and battery technologies have sufficiently progressed over the past few decades to enable a mass-market-viable plug-in electric vehicle (PEV) alternative. In this paper, the various PEV architectures are described, including market availab...

the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...