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)
Testing the Impacts of Tax Incentives (Evidence in Enhancing Tax Competition, Investment Attraction and Increasing Economic Growth)

Mohammad Ghasem Rezaee; Mahboubeh Sabzrou; Mohammad Rezaee-Pour

Volume 13, Issue 51 , January 2014, , Pages 163-187

Abstract
  In this paper, we focus on two major questions about tax incentives: 1) Do the countries compete over tax incentives in a same way as they compete over tax rates? ; 2) Do the offered tax incentives results in attracting investment and increasing economic growth? The results of testing the first question, ...  Read More

Testing the Relationship between Democracy and the Ratio of Governments’ Taxes to Expenditures: A Cross- Country Survey

Mohammad-Ghasem Rezaee; Mohammad Rezaee-Poor; Mahboube Sabzrou

Volume 13, Issue 50 , October 2013, , Pages 155-168

Abstract
  From the perspective of political economy, the majority vote rule is a base for taxing, financing and supplying public goods. It is obvious that the citizens’ satisfaction is the determining factor in public acceptance of paying taxes and supplying public goods with regards to the extent and method ...  Read More