Review the Intensity of Spatial and Regional Imbalance of Welfare (Comparative Study of Welfare in Iran Provinces based on Harvey and Smith Approaches)

Cardinal welfare index is one of the indices for measuring horizontal regional equity. This index is calculated based on the income data of regions’ per capita and regional imbalance coefficient and the economical welfare level of regions. In this paper, Amartya Sen welfare index and tension function of social welfare have been used from 2011for measuring the intensity of spatial imbalance of social welfare in provinces of Iran. The research findings indicate that the highest level of welfare per capita in provinces of Iran is related to Tehran, Bushehr and Markazi provinces, and the lowest level is related to Sistan and Baluchestan province. Also, the findings show that the rank of tax per capita and average of tax rate of most no-welfare provinces is higher than the rank of income per capita that this subject is placed against the tax fairness principles in taxation. Therefore, comprehensive development approach; based on capabilities, relative advantages, capabilities and regional limitations; is needed in order to make a balanced and equal development of different areas. On the other hand, the government can improve the unequal status inside the provinces and among different provinces by adopting appropriate redistribution policies. In this way, the policy of modifying tax system of Iran can be recommended.