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An Estimation of Laffer Curve in Iran: A Non-Linear Approach
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نویسنده
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Sedaghat Kalmarzi Haniyeh ,Mousavi Hosein
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منبع
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iranian journal of economic studies - 2014 - دوره : 3 - شماره : 1 - صفحه:43 -59
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چکیده
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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 rate is high (the threshold value is larger than 0.0848), tax rate and tax income have a significant negative relationship.
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کلیدواژه
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Laffer curve ,Threshold Regression Approach ,Iran
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آدرس
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Islamic Azad University, Department of Social Science, ایران, alzahra university, Department of Economics, ایران
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Authors
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