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The Laffer Effect of Contribution Rate: The Case Study of Iranian Social Security Organization

Narges Akbarpour Roshan; Milad Shahrazi

Volume 23, Issue 75 , July 2018, , Pages 81-102

https://doi.org/10.22054/ijer.2018.9122

Abstract
  The Laffer curve represents a parabola relationship between tax revenues and tax rates, and identifies the tax rate that maximizes tax revenues for the government. The aim of this paper is to test whether there is such a relationship between contribution revenues and contribution rate in Iranian Social ...  Read More

Estimation of Absolute Poverty Line Based on Food Poverty Line using Mathematical Programming: A Case Study of Urban Areas in Mazandaran Province

Esmaiel Abounoori; Milad Shahrazi

Volume 22, Issue 71 , July 2017, , Pages 65-80

https://doi.org/10.22054/ijer.2017.8279

Abstract
  In this research, the absolute poverty line based on the food poverty line is estimated using mathematical programming approach concerning urban area prices during February 2015. We first have determined a basic food basket including 76 common and important food items. Second, we have identified the ...  Read More