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

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