Mohsen Renani; Mohammad mirzaie; Shirin Arbabian
Volume 12, Issue 44 , April 2012, , Pages 99-130
Abstract
The tax capability of each region depends not only on people’s ability to pay taxes, but also on government’s ability to receive it. The great portion of a region’s informal sector indicates government’s lack of control over the economic activities in that region. Therefore,with ...
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The tax capability of each region depends not only on people’s ability to pay taxes, but also on government’s ability to receive it. The great portion of a region’s informal sector indicates government’s lack of control over the economic activities in that region. Therefore,with the great share of the informal sector, ability of the government for receiving taxes and as a result the tax potential is reduced. However, part of the informal sector businesses, if supported, can be transferred to the formal sector (upgradable informal sector) and affect the tax potential of the society positively. This paper attempts to assess the effect of the upgradable informal sector of Kohgiluye and Boyer Ahmad Province on the tax potential of the region. An assessment of the lost tax potential in each major economic sector of the province indicates that approximately half of the informal sector’s businesses of the province is upgradable and can be transferred to the formal sector.
Mohsen Renani; Iman Bastanifar
Volume 7, Issue 27 , January 2008, , Pages 285-331
Abstract
This paper has surveyed the social effects of public policies, with introducing the concept of the catallaxy, which has been introduced at first by the famous institutional economist, Fredrick August von Hayek.
For this, at first, we have introduced the economic concepts of the justice and have shown ...
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This paper has surveyed the social effects of public policies, with introducing the concept of the catallaxy, which has been introduced at first by the famous institutional economist, Fredrick August von Hayek.
For this, at first, we have introduced the economic concepts of the justice and have shown that for providing justice, economic effectiveness must be undertaken. Then, with the introducing of the catallaxy and its concept, structure, characteristics, parts, and mechanism, the reader will find the importance of catallaxy and its role on the economy. The reader also will find that the intervention on catallaxy will decrease the number of possible options for economic agencies and it means the lower efficiency of the economic policies. Then with applying the common analytical economic instruments, we have shown that decreasing of efficiency led to decrease the social justice. Along with introducing the characteristics of the city as one of the catallaxy examples, we have introduced an Autoregressive
Model of relation between catallaxy interventions and inequality in urban services for the ten urban districts of Isfahan city.
We estimated the model by using the panel data techniques for the period of 1996-2005. The results have shown that inequality in urban services in Isfahan is the results of the lagged structure of inequality in urban services, on one hand, the share of catallaxy confusing revenues of the Isfahan Municipality, on the other hand.
