Volume 22 (2022)
Volume 21 (2021)
Volume 20 (2020)
Volume 19 (2019)
Volume 18 (2018)
Volume 17 (2017)
Volume 16 (2016)
Volume 15 (2015)
Volume 14 (2014)
Volume 13 (2013)
Volume 12 (2012)
Volume 11 (2011)
Volume 10 (2010)
Volume 9 (2009)
Volume 8 (2008)
Volume 7 (2007)
Volume 6 (2006)
Volume 5 (2005)
Volume 4 (2004)
Volume 3 (2003)
Volume 2 (2002)
Volume 1 (2001)
Investigating the Effect of Structural Transformation on the Efficiency of VAT Collection in the Provinces in Iran

Ali Akbar Arabmazar; Hojjat Izadkhasti; Sarah Yavari

Volume 21, Issue 82 , October 2021, , Pages 11-47

https://doi.org/10.22054/joer.2022.58224.939

Abstract
    Value-added tax is levied at various stages of the import, production, distribution, and consumption chain based on a percentage of the value of goods sold or services provided at each stage and ultimately paid by the final consumer. Structural transformation is considered as one of the variables ...  Read More

Inequality of Provincial Budget Allocation and its Impact on Inequality of Regional Income in Iran

hojjat izadkhasti

Volume 19, Issue 75 , January 2020, , Pages 39-70

https://doi.org/10.22054/joer.2019.11631

Abstract
  Regional inequality has economic, social and cultural dimensions. One of the main concerns of planners and policymakers in economic development programs is reduction of poverty and inequality based on provincial income per capita. Therefore, through budget allocation tools, the government can reduce ...  Read More