Mohamad Hoseyn Hamzeh Poor; Seyed Kazem Sadr; Mohammad Ali Kafaie
Volume 4, Issue 10 , April 2002, Pages 13-39
Abstract
A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show that present taxing practices are at variance ...
Read More
A model of Islamic taxes is developed in this study and then the performance of present Iranian corporate tax system is tested against it. The estimated income tax elasticity, results and analysis of variance of corporate taxes in alternative groups show that present taxing practices are at variance with the Islamic tax model implications. The results are obtained from a survey of 10108 corporate tax files submitted to the Tax Department in the year 1373 (1994). To obtain tax efficiency and equity, which are the goals of the Islamic tax model, a new system of corporate taxing were proposed to be adopted, given that the government’s tax income would not decline. The simulation results of the new system show that both higher efficiency and equity standards are obtained and government income tax receipts are not curtailed.
Kambiz Hojabr Kiani; Maryam Khodamardi
Volume 4, Issue 10 , April 2002, Pages 41-65
Abstract
Investment is one of the crucial issues in economics. In the literature, it is shown that increasing government (Public sector) investment will crowd out private investment. Given the long-term precedence of the public investment in Iran and its effects on economic variables, it is necessary ...
Read More
Investment is one of the crucial issues in economics. In the literature, it is shown that increasing government (Public sector) investment will crowd out private investment. Given the long-term precedence of the public investment in Iran and its effects on economic variables, it is necessary to study this effect on demand for private sector investment while making macro-economic policies.Therefore, this paper attempts to evaluate the long-run equilibrium relationship between public and private investment for the "Iranian economy in the framework of the Auto-Regressive Distributed Lag (ARDL) Model. The result reveals a positive long-run equilibrium relationship between the public and private sector investment in Iran, that is, absence of crowding out effect.
Farrokh Masjedi
Volume 4, Issue 10 , April 2002, Pages 67-103
Abstract
Comparison of countries development is one of the topics of interest to Economists, as well as international organizations. Human Development Index (HDI) has shown that there is possibility to use a unique, index to explain multilateral expanded phenomenon of development.This essay surveys the HDI and ...
Read More
Comparison of countries development is one of the topics of interest to Economists, as well as international organizations. Human Development Index (HDI) has shown that there is possibility to use a unique, index to explain multilateral expanded phenomenon of development.This essay surveys the HDI and its shortcomings and tries to develop a unique index for measuring countries development by using two techniques of Factor Analysis and Numeric Taxonomy. In this index about 90 variables are used to take into account various economic, social and political factors affecting economic development. Obviously, this method has many disadvantages, which should be discussed. The Index is applied to 100 countries.
Hamid Abrishami; Ali Moeini; Mahdi Ahrari
Volume 4, Issue 10 , April 2002, Pages 105-123
Abstract
In recent years, the theories of nonlinear systems in general and chaotic systems in particular have received a great deal of attention in the economic research.Based on the assumption that at least part of the underling process is nonlinear, chaos analysis evaluates whether that process in deterministic.In ...
Read More
In recent years, the theories of nonlinear systems in general and chaotic systems in particular have received a great deal of attention in the economic research.Based on the assumption that at least part of the underling process is nonlinear, chaos analysis evaluates whether that process in deterministic.In this research, first by applying Correlation Dimension (CD) and Largest Lyapunov Exponent (LLE), the evidence of chaos in oil future prices (1996-99) appeared to be true. Then the logestic map is explained and finally the Largest Lyapunov Exponent (LLE) estimate of the first sectiona is compared with the calculated LLE under the logistic function.
Akbar Ahmadi
Volume 4, Issue 10 , April 2002, Pages 125-146
Abstract
Economic and social modeling in presence of vagueness and uncertainty has been a challenge to scientists for many years. There are several approaches such as non-parametric one, which are used by economists and statisticians to capture the uncertainties in data and measuring unobservable variables. After ...
Read More
Economic and social modeling in presence of vagueness and uncertainty has been a challenge to scientists for many years. There are several approaches such as non-parametric one, which are used by economists and statisticians to capture the uncertainties in data and measuring unobservable variables. After introducing "Fuzzy Set", as a mathematical tool for modeling and analyzing the vague concepts, into the literature, some engineers and mathematician paid great attention to this theory for modeling and simulation nonlinear functions.However, there was a little attention by economists to fuzzy theory in mode ling economic variables and functions. This paper shows the readers how to model economic relations using fuzzy logic, and introduces a new algorithm for measuring the underground economy in Iran. The results of the paper show that the underground economy in Iran which is affected by percapita income and tax incidence had a stable trend during years (1998-1983).
Sadegh Bakhtiari; Hossein Ali Farahmand
Volume 4, Issue 10 , April 2002, Pages 147-181
Abstract
The decision on how to allocate resources among the production of commodities and among the organizations that produce them is the main issue of economics and it is important for both developed and developing countries.By considering the problems of international trade and the scarcity of foreign exchanges ...
Read More
The decision on how to allocate resources among the production of commodities and among the organizations that produce them is the main issue of economics and it is important for both developed and developing countries.By considering the problems of international trade and the scarcity of foreign exchanges optimum allocation of resources is even more crucial for developing countries.Since the relative advantage theory is the foundation of international trade, relaying on it for exporting goods is one way to overcome the aforementioned problems.Statistical data indicates that during the last few years by increasing domestic production of cement, its import has declined and now the country needs to find foreign markets for its exports. The province of Isfahan has two important cement plants and it is a good case for analyzing the mentioned problems. The paper’s findings indicate that the Isfahan Province has a relative advantage in the production of cement. The price analysis shows that the DRC (Domestic Resource Cost) is elastic in response to a reduction in cement world prices and it is inelastic with respect to the changes in foreign exchange rate.
