اثر مالیات شناور بر مصرف بنزین روی توزیع درآمد در مناطق شهری ایران براساس شبیه‌سازی داده‌های خرد با استفاده از مدل AIDS

Atamanov, A., Mostafavi-Dehzooei, M. H. and Wai-Poi, M. G. (2020). Welfare and fiscal implications from increased gasoline prices in the Islamic Republic of Iran. World Bank Policy Research Working Paper, (9235).

Bianco, V., Proskuryakova, L. and Starodubtseva, A. (2021). Energy inequality in the Eurasian Economic Union. Renewable and Sustainable Energy Reviews, 146, 111155.

Bilquees, Faiz, (2004). Elasticity and Buoyancy of the Tax System in Pakistan. The Pakistan Development Review, 43: 1 (Spring 2004) pp. 73-93.

Boughanmi, H. (2019). Welfare and distributional effects of the energy subsidy reform in the gulf cooperation council countries. In Welfare and distributional effects of the energy subsidy reform in the gulf cooperation council countries.

Burman, L. and Slemrod, J., (2013). Taxes in America: What Everyone Needs to Know. Oxford University Press.

Clements, M. B. J., Coady, M. D., Fabrizio, M. S., Gupta, M. S., Alleyne, M. T. S. C. and Sdralevich, M. C. A. (2013). Energy subsidy reform: lessons and implications. International Monetary Fund.

Coady, M. D., Flamini, V. and Sears, L. (2015). The unequal benefits of fuel subsidies revisited: Evidence for developing countries. International Monetary Fund.

Dartanto, T. (2013), Reducing Fuel ssubsidies and the implication on fiscal balance and poverty in Indonesia: A simulation analysis. Energy Policy, 58, 117-134.

Demirkol, O., Blotevogel, R., Zytek, R., Zimand, P., Liu, Y., 2014. Islamic Republic of Iran, Selected Issues. IMF Country Report No. 14194, IMF, Washington, D.C., April

Díaz, A. O. and Medlock, K. B. (2021). Price elasticity of demand for fuels by income level in Mexican households. Energy policy,151, 112132.

Duarte, R., Miranda-Buetas, S. and Sarasa, C. (2021). Household consumption patterns and income inequality in EU countries: Scenario analysis for a fair transition towards low-carbon economies. Energy Economics, 104, 105614.

Friedman, J. and Levinsohn, J. (2002). The Distributional Impacts of Indonesia's Financial Crisis on Household Welfare: A" Rapid Response" Methodology. World Bank Economic Review, 16(3), 397-424.

Gale, W. G. and Harris, B. H., (2010).A Value-Added Tax for the United States: Part of Solution. Brooking Institution and Tax Policy Center, Available Online at:

Garza, M. G. G., Rodríguez, J. O., & Palencia, E. P. (2021, July). The Effect of Energy Prices on Mexican Households’ Consumption. In XX SIGEF Congress-Harnessing Complexity through Fuzzy Logic (pp. 47-56). Cham: Springer International Publishing.

Hausman, J. “Exact Consumer’s Surplus and Deadweight Loss. The American Economic Review ,71(1981):662-76.

https://www.econjournals.com/index.php/ijeep/article/view/7142

https://www.taxpolicycenter.org/sites/default/files/alfresco/publication-pdfs/ 1001418-A-Value-Added-Tax-for-the-United-States-Part-of-the-Solution. PDF

Hu, X., Liu, Y., Yang, L., Shi, Q., Zhang, W. and Zhong, C. (2018). SO2 emission reduction decomposition of environmental tax based on different consumption tax refunds. Journal of cleaner production, 186, 997-1010.

Kwabena Twerefou, D., Fumey, A., Osei Assibey, E. andA., Emmanuel Ekow (2010). Buoyancy and elasticity of tax: Evidence from Ghana. Journal of monetary and economic integration, 10(2), 36-70.

Lagravinese, R., Liberati, P. andSacchi, A. (2020). Tax buoyancy in OECD countries: New empirical evidence. Journal of Macroeconomics, 63, 103189.

Li, N., Yuan, R. andWang, J. (2022). Analysis of current and future energy inequality by energy categories in China. Sustainable Production and Consumption, 32, 393-406.

Li, Y., Shi, X. andSu, B. (2017). Economic, social and environmental impacts of fuel subsidies: A revisit of Malaysia. Energy Policy, 110, 51-61.

Lipton, David, 2013. Energy Subsidy Reform: The Way Forward. International Monetary Fund Report, March 27

Ma, S., Xu, X., Li, C., Zhang, L. andSun, M. (2021). Energy consumption inequality decrease with energy consumption increase: Evidence from rural China at micro scale. Energy Policy, 159, 112638.

Mi, Z., Zheng, J., Meng, J., Ou, J., Hubacek, K., Liu, Z., ... and Wei, Y. M. (2020). Economic development and converging household carbon footprints in China. Nature Sustainability, 3(7), 529-537.

Mikesell, J. L. (1997). The American Retail Sales Tax: Considerations on their Structure, Operations, and Potential as a Foundation for a Federal Sales Tax. National Tax Journal, No. 50(1), Pp: 149-165.

Morgan, T. (2002). Reforming energy subsides: an explanatory summary of the issues and challenges in removing or modifying subsidies on energy that undermine the pursuit of sustainable development. United Nations Environment Programme: Division of Technology, Industry and Economics. UNEP/Earthprint, 2002 - Business & Economics - 31 pages.

Moshiri, S. (2015). The effects of the energy price reform on households consumption in Iran. Energy Policy, 79, 177-188.

Moshiri, S. and Santillan, M. A. M. (2018). The welfare effects of energy price changes due to energy market reform in Mexico. Energy Policy, 113, 663-672.

Schaffitzel, F., Jakob, M., Soria, R., Vogt-Schilb, A. and Ward, H. (2020). Can government transfers make energy subsidy reform socially acceptable? A case study on Ecuador. Energy Policy, 137, 111120.

Sdralevich, C., Sab, R., Zouhar, Y. and Albertin, G. (2014), Subsidy Reform in the Middle East and North Africa: Recent Progress and Challenges Ahead. IMF Report. Washington, DC.

Siddig, K., Minor, P., Grethe, H., Aguiar, A., Walmsley, T. (2015), Impacts on Poverty of Removing Fuel Import Subsidies in Nigeria. Policy Research Working Paper No. 7376. Washington, DC: World Bank

United Nations, European Commission, Food and Agriculture Organization of the United Nations, and International Monetary Fund. (2014). System of Environmental-Economic Accounting 2012: Central Framework.

Wu, S., Zheng, X. and Wei, C. (2017). Measurement of inequality using household energy consumption data in rural China. Nature Energy, 2(10), 795-803.

In Persian

Abdullah Milani, Mehnoush, Nasiri Aghdam, Ali, Mohajeri, Parisa, and Ariannejad, Maryam. (2016). Evaluating the effect of exemptions on the deductibility of value added tax in Iran. Research Journal of Taxation, 25(33 (series 81)), 68-33. [In Persian]

Abdullah Milani, Mehnoush. Parveen, Soheila. Seyedi, Kousar. (2016). The progressive structure of income tax and its effect on income inequality in the provinces of the country. Economic Research Journal ,17(66). 1-22. [In Persian]

Abonuri Ismail, Delfan Nasrin.(2019) The effect of targeted implementation of subsidies on the inequality of electricity consumption distribution of households in Semnan province. Financial and economic policies quarterly. 7 (26): 211-185. [In Persian]

Aghaei, Majid. and Rezagholizadeh, Mahdie. (2017). The relationship between consumption of different energy carriers, economic growth, inequality and poverty in Iran. Economic research. 23(74). 189-97. [In Persian]

Behbudi, Davood. and Hekmati Farid, Samad. (2011). Investigating the welfare effects of adjusting the price of energy carriers in the household sector by separating the cost tenths. Quarterly Journal of Energy Economics Studies, ninth year, number 33, 31-51. [In Persian]

Dadgar, Yadaleh. Nazari, Ruholah. and Mehrbani, Fatemeh. (2008). The effect of financial policies and gasoline price impulses on income distribution and welfare in Iran. Social Welfare, 7(28). 129-150. [In Persian]

Dargahi, Hassan. and Ghorbannejad, Mojtabi. (2011). Determining the growth of the optimal amount of money in the implementation of the subsidy targeting policy of energy carriers: a flexible inflation targeting approach. Economy and modeling, 2 (5-6). 91-130. [In Persian]

Karimi, Mohammad Sharif; Imam-vardi, Qhodrat-oleh and Karimi, Mojtabi, (2012), Evaluation of the welfare cost caused by the effects of the increase in the exchange rate and the price of energy carriers on the consumer's welfare costs in Iran. Economic Sciences Quarterly, Year 8, Number 26. 152-133. [In Persian]

Khosravi, Khosro; (2017). Energy subsidy in Iran, the image of consumption of energy carriers in the transportation sector; Basic studies of transportation group; Serial Number 16685, Islamic Council Research Center. [In Persian]

Madah, Majid, Nowrozi, Zahra. (2015). Estimating the elasticity of tax buoyancy by aggregation method. Economics and modeling, 71-96. 7(27). [In Persian]

Mousavi Jahormi, Yeganeh, (2013). Predicting value added tax on gasoline consumption. Economic Growth and Development Research, 6(21), 107-120. [In Persian]

Pazhviyan, Jamshid. (2008). public sector economics, taxes. second edition, Tehran: Jangal Publishing House. [In Persian]

PileForush, Meisam; Abdulahi, Mohammadreza and Sadeghi, Narges. (2017). Gasoline issue, approaches and risks. Energy, Industry and Mining Studies (Energy Group) and Economic Studies (Macroeconomics and Modeling Group), serial number 16182, Islamic Council Research Center. [In Persian]

Saadat Mehr, Massoud. (2016)The effect of the increase in the price of gasoline and diesel on the inflation rate in Iran. Quarterly Journal of Energy Planning and Policy Research. 2 (3) 104-85. [In Persian]

Varahrami, Vida. and Rayej, Majid. (2017). Welfare Effects of Gasoline and Oil Gas Price Shocks: A Dynamic Panel Data Approach. Quarterly Journal of Energy Planning and Policy Studies. 4 (2): 131-168. [In Persian]