The Role Of Sanction On Effectiveness Of Total Tax On Foreign Savings In Iran
سال انتشار: 1393
نوع سند: مقاله ژورنالی
زبان: انگلیسی
مشاهده: 571
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شناسه ملی سند علمی:
JR_OAJRE-5-5_006
تاریخ نمایه سازی: 9 اسفند 1393
چکیده مقاله:
Considering the fact that governments are always looking to increase the amount of foreign savings and their share of tax revenue from the total income, therefore this paper investigates the role of sanctions on effectiveness of total tax on foreign savings in Iran‘s economy during the period 1391-1352. Utilized function is linear and utilized technique is ordinary least squares (OLS). To demonstrate the effectiveness of international sanctions during the 80s, in the function, the virtual variable has been used that the coefficient for this variable is negative and it is statistically significant. Inflation rate and per capita GDP are used as explanatory variables. Estimation results show that by increasing the total tax, foreign savings increase which confirms the Plyz hypothesis In addition to the general level of prices, foreign savings reduce and by increasing per capita gross domestic product, foreign savings increase
کلیدواژه ها:
نویسندگان
Jafar Qaderi
economics associate professor at the University of Shiraz,
Behnam Izadi
MA student, Department of Economics, University of Shiraz