Volume 8, Issue 3 (2008)                   QJER 2008, 8(3): 73-97 | Back to browse issues page

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dadgar Y, ghafari A A. The analysis of the impact of income tax on income distribution in Iran. QJER. 2008; 8 (3) :73-97
URL: http://ecor.modares.ac.ir/article-18-7526-en.html
1- tehran of university
2- tehran
Abstract:   (9134 Views)
In addition to its fiscal role, income tax does have its own allocative and distributive role too. A key role of income tax is its distributive one, because of which the first principle of tax is “justice principle”. The responsibility of this paper is investigating the salary taxing on income distribution in Iranian economy. To evaluate the above problem, we have tested the models of,so called ,Engel, Galetoric and Raddatz in Iranian economy. We also have called those modeling system ”EGR” .The findings of our paper shows that the optimum tax rates in Iranian economy for years of third development plan are (respectively), 25.18,28.28,12.5,12.5,12.5.So when we compare the actual tax rates with the optimum ones we observe a considerable gap between potential and actual situation in Iranian tax system.
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Received: 2007/04/9 | Accepted: 2008/03/21 | Published: 2008/04/27

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