- All Journals
- Communication Sciences
- ECO College of Insurance
- Economics
- Law and Political Sciences
- Management and Accounting
- Persian Literature and Foreign Languages
- Physical Education and Sport Sciences
- Psychology and Education
- Research
- Social Sciences
- Statistics, Mathematics, and Computer
- Theology and Islamic Studies
News
Estimation of Optimal Commodity Tax Rates in Iran | ||
| پژوهشنامه اقتصادی | ||
| Article 2, Volume 8, Issue 30, October 2008, Pages 41-69 PDF (522.04 K) | ||
| Document Type: Research Paper | ||
| Authors | ||
| Abbas Arabmazar; Ali Akbar Bajelan | ||
| Abstract | ||
| This study estimates optimal commodity tax rates regarding efficiency and social justice. A many- person Ramsey rule and Bergson – Samuelson social welfare function are used for estimating optimal tax rates. We need to estimate price elasticities of commodities before computing optimal tax rates. These elasticites come from estimation of Almost Ideal Demand System based on household expenditure data, in urban area,s over the period of 1993-2005 and 10 cost deciles. The Almost Ideal Demand System has been estimated by using Panel Data approach. The contrast between efficiency and equity is examined by including a parameter called ''Rate of inequality aversion parameter'' in social welfare function. Optimal tax rates are computed from Lagrange – approach solution of nonlinear systems under alternative assumptions about rate of inequality aversion parameter and fixed Tax Revenues. The Results show that when inequality aversion parameter equals zero, optimal tax of different commodities will be equal. Otherwise, they are different. The larger the parameter, the greater the difference. Tax rates on commodities which have large share in expenditure of lower deciles decrease while tax rates on other commodities increase. Also, with increase of the parameter, marginal cost of the social welfare decreases. | ||
| References | ||
|
1. پورکاظمی، محمد حسین. ریاضیات عمومی و کاربردهای آن. تهران: نشر نی، 1382. 2. دوانی، غلامحسین. حسابداری مالیاتی. تهران: انتشارات کیومرث، 1385. 3. شالیزی، ز. درسهایی از اصلاح سیستم مالیاتی. ترجمة علی‌اکبر عرب مازار، تهران: انتشارات دانشکده امور اقتصادی، 1372. 4. عرب مازار، علی‌اکبر. برنامه‌ریزی ریاضی. ، تهران: مرکز چاپ و انتشارات دانشگاه شهید بهشتی، 1376. 5. گجراتی، دامودار. مبانی اقتصادسنجی. ترجمة حمید ابریشمی، تهران: مؤسسه انتشارات و چاپ دانشگاه تهران، 1383. 6. لیارد، پی، آر، جی و والترز، ا، ا. تئوری اقتصاد خرد. ترجمة عباس شاکری، تهران: نشر نی، 1383. 7. موسوی جهرمی، یگانه. «بررسی اقتصادی مالیات بر مصرف در ایران». رساله دکتری اقتصاد، دانشگاه آزاد اسلامی، واحد علوم و تحقیقات، (1376). 8. مهندس، ابوطالب و مهدی تقوی. مالیه عمومی. تهران: انتشارات کتابخانه فروردین، 1384. 9. واریان، هال ار. تحلیل اقتصاد خرد. ترجمة رضا حسینی، تهران: نشر نی، 1378. 10. هندرسون، ج، م (و) ر. ا. کوانت. تئوری اقتصاد خرد(تقرب ریاضی). ترجمة مرتضی قره‌باغیان و جمشید پژویان، تهران: مؤسسه خدمات فرهنگی رسا، 1381. 11. Ahmad, E. & N. H .Stern. "The Theory of Reform and Indian Indirect Taxes"., Journal of Public Economics, Vol.25, (1984).
12. Asano, S. & T, Fukushima. "Some Empirical Evidence on Demand System an Optimal Commodity Taxation"., The Japanese Economic Review, (2006).
13. Asano, S. & A. Luiza, & N. H. Barbosa, & P. S. Fiuza. "Optimal Commodity Taxes for Brazil Based on AIDS"., Revista Brasileira de Economia, vol.58(1), (2003).
14. Atkinson, A. B. The Economics of Inequality, Oxford University Press., 1975.
15. Atkinson, A. B. & J. E. Stiglitz. "The Structure of Indirect Taxation and Economic Efficiency"., Journal of Public Economics, Vol.1, (1972).
16. Blacklow, P. & R. Ray. "Optimal Commodity Taxes in Australia"., The Australian Economic Review, Vol.35, No.1, (2002).
17. Deaton, A. & J. Muellbaure. "An Almost Ideal Demand System"., American Economic Review, Vol.70, No.3, (1980).
18. Diamond, P. A. "A Many-Person Ramsey Rule"., Journal of Public Economics, Vol.4, (1975).
19. Diamond, P. A & J. A Mirrees. "Optimal Taxation and Public Production: I/II"., American Economic Review, Vol.61, (1971).
20. Green, Diamond, P. A. & J. A. Mirrlees. "Optimal Taxation and Public Production: I/II"., American Economic Review, Vol.61, (1971).
21. Green, R. & J. Alston. "Elasticities in AIDS Model: A Clarification and Extension"., American Journal of Agricaltural Economics, Vol.30, (1991).
22. Heady, C. J. P. K. & Mitra. "The Computation of Optimum Linear Taxation"., Review of Economic Studies, Vol.37, (1980).
23. Hsiao, C. Analysis of Panel Data, 2th Edition, Cambridge University Press, 2003.
24. Mirrlees, J. A. "Optimal Tax Theory- A Synthesis"., Journal of Public Economics, Vol.6, (1976).
25. Pedroni, P. "Panel Cointegration: Asymptotic and Finite Sample Properties of Pooled Time Series Tests with and Application to the PPP Hypothesis"., Indiana University Working Paper in Economics, No.95-013, (1995).
26. Ramsey, F. P. "A Contribution to the Theory of Taxation"., Economic Journal, Vol.37, (1927).
27. Ray, R. "Sensitivity of Optimal Commodity Tax Rates to Alternative Demand Function Forms"., Journal of Public Economics, Vol.30, (1986).
28. Sadka, E. "A Theorem on Uniform Taxation"., Journal of Public Economics, Vol.7, (1977).
29. Ahmad, E. & Stern, N. H. "The Theory of Reform and Indian Indirect Taxes"., Journal of Public Economics, Vol.25, (1984): 259-298. | ||
|
Statistics Article View: 1,088 PDF Download: 894 |
||