Reza Zamani; Masoud Majidi
Abstract
Debt management, as one of the important aspects of fiscal policy in countries around the world, is constantly considered by policymakers. As public debt can have a positive impact on economic growth and can pose a threat to the financial and debt crisis, it must be managed properly and through ...
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Debt management, as one of the important aspects of fiscal policy in countries around the world, is constantly considered by policymakers. As public debt can have a positive impact on economic growth and can pose a threat to the financial and debt crisis, it must be managed properly and through appropriate rules. In this study, while examining the methods of debt sensitivity and stability analysis, Iran's experience in debt management in the first to sixth development programs after the Islamic Revolution (1979) has been studied and with attention to Iran's debt conditions on the eve of the seventh development plan, this paper proposes appropriate policies for effective debt management and control.
We find that Iran, in the Seventh Development Plan, can amend and extend the debt-based rule in paragraph "t" of Article 8 of the Sixth Development Plan, which is presented in this article. It is also necessary for the government to submit a table of indicators related to government debt (share of short-term debt, changes in short-term debt, net government debt) to the Parliament as it has been added as a new note to this article.
Reza Zamani; Sepideh Mohsen Pourian
Abstract
We use the budget expenditure approach to evaluate tax evasion of self-employed businesses in Iran. As self-employment guilds cover various jobs, we choose dentists as a sample. Facing limited data access, we use household budget expenditure in 2016. We first calculate the the income of dentists’ ...
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We use the budget expenditure approach to evaluate tax evasion of self-employed businesses in Iran. As self-employment guilds cover various jobs, we choose dentists as a sample. Facing limited data access, we use household budget expenditure in 2016. We first calculate the the income of dentists’ society and then estimate the income tax they should pay according to the tax law. Finally, we compare the actual income tax paid with the calculated income tax to estimate the tax evasion. Since the data published by the two official institutions are different, we have two different numbers of dentists: 20405 and 26301. We find that in both cases, like other countries in the world such as the United States, England, Italy, Russia, and Greek, self-employed individuals have a high level of tax evasion.
Ali Asghar Salem; reza zamani; Negin sadat Faghihi
Abstract
In this study, the effect of socio-economic variables on bread demand has been investigated using AIDS model and micro data. In this model, socio-economic variables such as age, gender and marital status of household breadwinner, his/her own level of education and that of the spouse’s, household ...
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In this study, the effect of socio-economic variables on bread demand has been investigated using AIDS model and micro data. In this model, socio-economic variables such as age, gender and marital status of household breadwinner, his/her own level of education and that of the spouse’s, household size, and employment status and income level of household members have been used. A dummy variable is also used to account for implementation of targeted subsidies law is also used and, in this study, it shows the effects of this policy. To meet this end, the Almost Ideal Demand System (AIDS) is applied. This model has been estimated using the consolidated data and Seemingly Unrelated Regression (SUR) method and the information from more than 165,000 urban households in the country for the years 2007-2015 and for different income groups (low income, medium and wealthy). The results of this research show that, during the period under study, bread was an essential goods for all income groups. The price elasticity of bread demand for all income groups was 0/5. Therefore, bread is an inelastic goods for all income groups. Also, the coefficients related to household size, level of education for the breadwinner and his/her spouse, employment status and marital status of household breadwinner and the dummy variable of targeted subsidies law are positive and significant. The coefficient related to the age of household breadwinner for poor and middle-income households has been estimated to be positive and for wealthy households it has not been found to be significant .The coefficient belonging to the gender of the head of household for poor households has been estimated to be insignificant and for middle-income and wealthy households it has been estimated to be positive and significant.
