Majid Sameti; Mohammad Reza Ghasemy; Horam Osmanpoor
Abstract
Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity. Various methods of econometrics, Input-Output models, the frontier-function model, and fuzzy time series have ...
Read More
Tax capacities and the lack of justice in taxing Iranian provinces are among the authorities’ concerns. Therefore, identifying the tax capacity of provinces is an inevitable necessity. Various methods of econometrics, Input-Output models, the frontier-function model, and fuzzy time series have been used to estimate tax capacity. The main problem with these methods is that they implement the estimation based on the past data. In this study, the application of fuzzy logic control (FLC) method to determine the tax capacity of the Iranian provinces in the year 2011 is one step in solving this problem. The results of the study showed that except for Tehran, there is a potential tax capacity in other provinces of the country. In most of the provinces, tax effort is not only at low level but it also has a high dispersion, which shows that taxation from the provinces has not been based on justice. Also, ability of tax payment of the country can increase.
Majid Sameti; Saeedeh Izadi
Volume 19, Issue 59 , July 2014, , Pages 117-152
Abstract
Price change is the most important element in explaining the change of consumer welfare. Increase in prices decrease real revenue of consumers and by effect on consumer’s purchasing power, influence their poverty and welfare. Thing that helps governments in suitable policy-making ...
Read More
Price change is the most important element in explaining the change of consumer welfare. Increase in prices decrease real revenue of consumers and by effect on consumer’s purchasing power, influence their poverty and welfare. Thing that helps governments in suitable policy-making for reducing poverty and protection of consumer welfare, is awareness from welfare loss resulting from changing in prices. In this paper, amount of welfare loss after increase in prices for various income deciles of urban households of Isfahan, is computed. For this, linear expenditure system by seemingly unrelated regression method is estimated by using data of income and expenditure of urban households during 2004-2011. And then amount of supernumerary expenditures, marginal propensity to consume out of supernumerary expenditures and the mental poverty line are computed. Compensation variations and equivalent variations in each of eight groups of commodity and service and also in each of ten income deciles are computed. Results show that increase in prices of foods, dwelling, transportation, miscellaneous commodity, health and treatment, clothes and shoes, furnitures, entertainments and education respestively lead to most welfare loss.
Majid Sameti; Rohollah Shahnazi; Zahra dehghan shabani
Volume 15, Issue 44 , October 2010, , Pages 85-109
Abstract
This paper investigates the role of property right and regulation in credit, business and labor markets on economic growth by using two panel data models for 80 countries during 2000-2005. The first model considers legal structure and total effect of regulation on economic growth and the second model ...
Read More
This paper investigates the role of property right and regulation in credit, business and labor markets on economic growth by using two panel data models for 80 countries during 2000-2005. The first model considers legal structure and total effect of regulation on economic growth and the second model investigates three main component of regulation; i.e. regulation in credit, business and labor markets and property right on economic growth. findings of the first model show labor force, human capital, capital stock, property right and regulation have positive effect on economic growth. And according to the second model property right and regulation in credit and labor markets have positive effect on economic growth.
