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Keywords = Contribution Revenues

Number of Articles: 1
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