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The Efficiency of the Taxation System for the Provinces of Iran by Separation of Tax Bases: DEA Approach

Esmail Ahmadi; Mohsen Zayanderoodi; Ali Raeispour; Alireza Shakibaee

Volume 22, Issue 73 , February 2019, , Pages 83-106

https://doi.org/10.22054/ijer.2018.8299

Abstract
  The purpose of this research is to investigate the efficiency of provincial tax affairs offices and their effect on tax revenues. To do this, depending on the type of variables used, DEA and BCC model, and the non-Controllable variables model (NCN) output-axis-return to variable scale (VRS) were used ...  Read More

INCOME TAX AND LABOR SUPPLY

Mohsen Zayanderoody

Volume 3, 8(Spring and Summer ) , April 2001, , Pages 43-57

Abstract
  Income Tax and Labour supply is an important part in public sector Economics. Income tax affects labour supply which in turn affects the national income. Economic theory cannot predict the effect of tax on Labour supply, because are in opposite directions. This research is concerned with the effect substitution ...  Read More