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   implementation of value-added tax on iranbanking services: an application of dsge model  
   
نویسنده gholami ahmad ,abasinejad hossein
منبع journal of money and economy - 2016 - دوره : 11 - شماره : 3 - صفحه:283 -303
چکیده    In the value added tax (vat) system some goods and services, such as banking services, are exempted from taxes. based on theoretical foundations, exempt treatment leads to several distortions and inefficiencies in the economy. in order to understand the importance of exemption on macroeconomic fluctuations as well as the fundamental role of financial intermediaries in economy shocks, this study using a dynamic stochastic general equilibrium (dsge) model provides an empirical analysis for policy simulations with consideration of vat on financial services under different scenarios. accordingly, the values of model parameters was estimated via calibration method and also the model accuracy were evaluated by brooks gelman test and impulseresponse functions. simulation results of the policy exercise suggest that shifting from exemption to full taxation, reduces the cost of bank, and increases the bank free resources leading to higher investment and output through more bank loans.
کلیدواژه vat ,banking services ,exempt treatment ,dynamic stochastic general equilibrium
آدرس university of tehran, department of economics, ایران, university of tehran, department of economics, ایران
پست الکترونیکی habasi@ut.ac.ir
 
   مدلسازی اعمال مالیات بر ارزش افزوده بر خدمات بانکی در چارچوب مدل تعادل عمومی پویای تصادفی برای ایران  
   
Authors غلامی احمد ,عباسی نژاد حسین
  
 
 

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