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Author = Mousavi, Mir Hossein

Number of Articles: 1
Efficiency in the Iranian Tax System Price Elasticity & Tax Lag Concerns

abbas shakeri; Mir Hossein Mousavi

Volume 5, Issue 17 , February 2004, , Pages 57-78

Abstract
  Tax income is the most important source of income for government after the oil income in Iran. The tax system, however, suffers from two factors: long lags, and inflexibility. In this paper, we investigate the efficiency in the Iranian tax system with respect to the two factors above using cointegration ...  Read More