حمید سپهردوست

The aim of the present study is to investigate the effect of factors affecting capability poverty in the selected Muslim countries known as the D8 group relying on the Feasible Generalized Least Squares (FGLS) method during the period of 1997-2021. Results show the negative and significant effect of globalization on capability poverty in the D8 countries during the covered period, such that for each unit increase in the globalization index, capability poverty decreases by 1.8%, which indicates a relative improvement in the welfare of these countries. Likewise, the impact of economic growth on capability poverty is positive, so that a one percent increases in economic growth leads to an increase in capability poverty by 0.21 percent. Such finding can be due to not utilization of the benefits of growth to improve welfare infrastructure in the mentioned countries. In addition, the effect of control variables such as inflation and geographical distribution of the population has also been evaluated positively on capability poverty. Based on the findings of the current study, it is recommended to adopt inflation control programs and moving towards the promotion of globalization indicators in the economies of the D8 group.

According to some common views in macroeconomics, fiscal policy can be effective in stabilizing the economy and achieving macroeconomic goals. The past few decades have seen the widespread use of monetary policy tools for this purpose. Since the onset of the global financial crisis in 2008, there has been a renewed interest in using fiscal policy as a stabilizing tool. The macroeconomic implications of government expenditures and revenues and their effects on the overall economic structure have been studied by various empirical methods in several countries as well as in Iran. In this paper, far from previous studies, the issue has been implemented using Bayesian structural vector autoregression (B-SVAR). Because this method takes the previous information into account, the B-SVAR method is able to make more accurate estimates than other VAR models. Empirical findings show that government spending and income (income tax) have a limited effect on macroeconomic variables, including GDP, inflation, private sector consumption, income tax and total investment, and in the housing sector. Also, the impact of the private sector on production fluctuations in this model was not confirmed.

Achieving a high and stable economic growth rate is a prerequisite for the development process and recognizing the factors affecting growth is one of the goals that is in the focus of economic planners. Therefore, the purpose of this study is to investigate some of the most important variables affecting Iran's economic growth using the Markov regime change approach during the period 1988-2019, in which Iran's economic growth split into two regimes of positive and negative economic growth. Findings of the present study confirm the non-linearity of Iran's economic growth model and its influential variables. In addition, the results show the behavioral asymmetry of the explanatory variables of the model in periods of positive and negative economic growth. Thus, a positive and significant effect of exchange rate, inflation, budget deficit and oil prices on Iran's economic growth rate in the zero regime (positive economic growth period) has been obtained, but in regime one (negative economic growth period), a negative effect. Likewise, the variables of inflation rate and exchange rate and the positive effect of budget deficit and oil price variables on Iran's economic growth rate are observed. Therefore, the implementation of exchange rate control policies in periods of negative economic growth becomes more necessary and sensitive. Furthermore, the duality of inflation rate behavior in the two regimes and its negative effect in regime one, indicates the need to monitor the market and control the general level of prices in periods when Iran's economic growth is negative. The positive impact of the budget deficit on growth in both regimes is a confirmation of the continued implementation of expansionary fiscal policies in the Iranian economy. Finally, the results of the probability transition matrix confirm the institutionalization of recession behavior in the Iranian economy, and the probability of remaining in recession is much higher than the probability of exiting it in the future.

The hyper volatilities of the housing market and the reasons for the emergence of boom-and-bust cycles cannot be explained by traditional theories. Recent studies indicate that behavioral factors are responsible for market volatility in the financial and real estate sectors, making it impossible to comprehend housing market events if they are neglected. According to this new viewpoint, the main objective of this study is to investigate the influence of two major behavioral principles, namely herd behavior and overoptimism, on the Iranian housing market. The seasonal data of Iran’s housing market from 2004:4 to 2021:5 and the bounds testing approach to cointegration of Pesran et al. (2001) based on the ARDL model have been utilized in this research. Since herd behavior is a hidden unobservable variable, Hwang & Salmon’s (2004) method was employed to quantify it. The quantification of herd behavior in the housing market demonstrates observable changes over time, confirming the methodology employed to quantify it in this study. The results of the cointegration test demonstrate that the correct variables influencing house prices were chosen and that there is a cointegration relationship between the research variables. Also, the results of this study reveal that behavioral components are among the most important determinants of housing prices, and that both herd behavior and overoptimism have a positive and statistically significant effect on housing prices. In addition to behavioral considerations, the results of this study indicate that economic factors such as real volume of liquidity, real GDP, and informal market exchange rate also influence housing prices, with all three variables having a positive effect on real housing prices.

Extended abstract
 
1- The World Bank defines poverty as deprivation of the level of welfare and well-being. Inequality is defined as the difference between individuals in society in accessing economic resources that can appear in the distribution of income, wealth, consumption, wages, and savings of society. Equal distribution of income is always one of the most important issues in the economies of different countries and if we express the concept of poverty, and insufficient income, the challenge of more equitable distribution of income and wealth would be more important economic issues and is an important indicator of economic development which is considered by economic policymakers. At present, the existence of poverty and its severity in society is a sign of unhealthiness, poor economic system performance and failure of social justice programs and it is necessary to improve the situation of low-income people and below the poverty line appropriate monetary and fiscal policies affecting the improvement of the income distribution.
2- THEORETICAL FRAMEWORK
Poverty and income inequality the issue of poverty and poverty alleviation due to income inequality has always been the focus of economic planners and this feature of developing countries is one of the problems of human society that has not only not been controlled, but continuously despite the progress made in various economic fields intensified. Given the need to deal with the poverty crisis, this phenomenon should be studied and evaluated from both theoretical and practical aspects. Theoretically, poverty and its components should be carefully defined and identified, and from a practical point of view, the level of poverty in the country or society should be measured.  The unbalanced distribution of income in society is one of the problems that in the short term, although it may not be reflected in the daily problems of the country, its continuation in the long run, in addition to creating widespread poverty, can create political tensions and lead to crises. Income redistribution can be achieved through tax policies, government transfer payments, and social spending.
3- To examine and analyze the research hypotheses on the effect of tax structure on income inequality in a selection of the Middle East and North Africa (MENA) member countries including Iran, Egypt, Jordan, Turkey, Tunisia, Morocco, Cyprus, Rwanda, Zambia, Palestine. They are occupied and the data panel model for the years 2005-2018is used. The source of international data collection is the World Bank website and the International Indicators System. In this study, the Gini coefficient variable is used as an indicator of the income distribution, and the dependent variable is studied as an indicator of economic development in selected countries. Factors in the form of independent variables include the tax structure and other variables include economic factors such as inflation and per capita income. In this study, Gini coefficient variables have been used as an influential variable for the income inequality index. Following the existing theoretical foundations on the effect of tax structure on income inequality, the model of this research is specified as: 
Gini = α +β1 INCT +β2 GT +β3 GDPP +β4 EDU +β5 UNEP +β6 INF +Uit
 
Where the introduced variables of the research model are:Gini: Gini coefficient
INCT: Income tax
GT: Tax on goods and services (consumption tax)
GDPP: Gross Domestic Product Per Capita
EDU: Number of people registered in the second stage of education
UNEP: Unemployment rate
INF: Inflation index rate
4- RESULTS & According to the research results, the effect of tax structure on income distribution, which in this study is examined by separating two types of taxes, one is goods and services tax and the other is the income tax. The results showed that rising inflation reduces income inequality. Although this result contradicts the common view of the relationship between inflation and income distribution, it can reinforce the part of economic theories that the existence of inflation in proportion to economic growth increases per capita income, which leads to improved distribution. Regarding the education variable, the results indicate that income inequality will decrease as government spending increases. Because labor wages are determined by their relative productivity, education can increase labor productivity by increasing literacy and knowledge levels and thus increase their wages, thereby helping to reduce inequality.
5- CONCLUSIONS & SUGGESTIONS
According to the results, growth strategies must be considered along with income distribution. Establishing a strong tax system to prevent tax evasion as well as prevent illegal activities leads to the optimal size of government and the economy. If government interventions, if they are at their optimal level and social and educational programs are carried out to the extent that they improve social indicators, in addition to reducing the problems related to income inequality, reducing People's inclination and entry into the economy will have a great impact and will help to improve the situation and reduce income inequalities. In proportion to the results obtained, for taxes to play an effective role in income distribution, in addition to increasing the tax base, unnecessary tax exemptions should be avoided. For example, it is proposed to reduce the corporate tax rate and increase the wealth tax due to the transfer of the tax burden from the corporate tax.

The status of income distribution is economically important because other macroeconomic variables, especially savings rates, affect the amount of investment and aggregate demand in different markets, and are politically a measure of government efficiency in attracting voters. The present study aims to investigate the macroeconomic variables affecting inequality in income distribution in the two groups of middle-income countries and high-income countries based on the International Monetary Fund classification. For this purpose, the annual data of economic complexity, scientific productivity, political risk, economic risk, and financial risk and the period 2019-2000 and the panel method have been used. The results show that in high-income countries, increasing economic complexity and scientific productivity reduces income inequality, while in middle-income countries, increasing scientific productivity reduces income inequality, but increasing economic complexity increases income inequality. Reducing political risk in both groups reduces income inequality; While reducing financial risk reduces income inequality in high-income countries, it increases income inequality in middle-income countries. The impact of economic risk on income inequality is also negligible in high-income countries, while in middle-income countries the impact of economic risk on income inequality is very strong, and reducing economic risk in this group of countries strongly reduces income inequality.

In the past few decades, the harmful effect of dependence of governmentson the income of abundant oil resources in the economy of developing countries has received a lot of attention; So that the discussion about its results, such as the wealth of abundant oil resources, can negatively affect the governance and state of democracy of a country has been raised. The political and economic inefficiency known as "curse of oil" is a complex and structural phenomenon which is mainly caused by poor management or poor investment of oil revenues by the governments of oil producing countries. The purpose of this research is to compare the relationship between oil revenues and tax revenues on democracy in oil-dependent countries with medium income and also oil-dependent countries with high income using the Systemic Generalized Moments (SYS-GMM) approach. For this purpose, data related to the dependent variable of democracy and independent variables, oil revenues, tax revenues, economic growth, GDP per capita and population for 10 countries with high oil income and 21 countries with medium oil income including Iran during the years 1980 to 2018 was analyzed. In summary, the results of the study and estimation of the model showed that with the increase of oil and tax revenues in countries with high oil income, the level of democracy has improved; While for countries with medium oil income, the increase in oil and tax revenues leads to a decrease in the level of democracy and the phenomenon of oil curse is confirmed.

Oil shocks, due to economic sanctions and income restrictions, have cost the government dearly in recent years, and it is important to examine their effects, especially in terms of declining tax revenues. Unfortunately, the imposition of various international sanctions on Iran in recent years and declining oil revenues due to declining oil exports on the one hand, as well as declining crude oil prices globally, have had devastating effects on macroeconomic variables such as taxes, government spending and economic growth. The purpose of this study is to investigate the effects of oil shocks on Iran's tax revenues using the Bayesian self-regression (BVAR) method and considering the variables of the total tax, indirect tax, direct tax, government expenditure, and GDP during the years 1991-2019. The results of the study of instantaneous reaction and analysis of variance functions show that oil revenue shocks, at a declining rate, have a positive effect on direct and indirect tax revenues, indicating the government's tendency to rely on tax revenues and expand tax bases. With declining oil revenues, if tax bases are not strengthened, tax revenues will fall and, assuming other conditions remain stable, will lead to a larger government budget deficit. The results indicate that the response of direct and indirect taxes to oil shocks is significant but small, that shows the poor performance of the country's tax system in response to oil developments. Therefore any decline in oil revenues, in addition to reducing tax revenues, also leads to a decrease in GDP and other government revenues; therefore, to increase tax revenues, fundamental measures and changes must be taken and strengthened within the government structure

One of the most important topics in economics is the study of utility and social welfare. Therefore, the purpose of this paper is to derive the utility function and social welfare function of the provinces of Iran during 1380-1396. For this purpose, the regional utility function is used to extract the utility of the provinces. To calculate these functions, the Autoregressive Distributed Lag Panel data(pmg/ARDL) was used in Eviews 9 and Excel software. Then, the Bergson-Samuelson welfare function, which is computed as a sum of utility, was used to calculate the social welfare function. Finally, beta convergence method was used to investigate welfare convergence between provinces of the country. The results of the extraction of utility and social welfare function show that social welfare has been in steady growth in the period 1380-1386. After a slight decline in 1387, it increases again. In 1392, this growth stops and increases again in 1394 and 1395. This increase continues until 1394 and declines during the years of 1395 and 1396. Also, the results of beta convergence show that the provinces such as Chaharmahal-e-Bakhtiari, Qazvin, Lorestan and Kurdistan have the highest convergence rate, considering the Solow-Swan hypothesis, they are less welfare than other provinces and provinces such as Tehran, Isfahan, Hamedan and Markazi, which have lower convergence rates, have higher levels of welfare. While, the convergence rate for the country is -0.1718. This means that the entire provinces, on average, are moving toward an average welfare of 17.18% annually. Also, since the beta convergence coefficient for provinces and countries is between zero and negative one, the existence of convergence in provinces and countries is confirmed.

Life expectancy and infant mortality are of the major indicators for assessing the efficiency of every social health systems. Bulk of literature on health economics is related to the unilateral influences of macroeconomic variables on health sector indices and less attention has been paid to bilateral and simultaneous effects. Therefore, present paper aims to examine the bilateral and simultaneous impacts of the key macroeconomic variables on life expectancy and infant mortality in Iran during 1981-2018. To this aim, a system of simultaneous equations based on variables of life expectancy, infant mortality and economic growth by considering the government health care expenditures and Gini coefficient is developed. Findings indicated that income growth per capita positively affects the growth of life expectancy index by 31%, but growth of social-class differences or income inequality has a negative effect on this index. Moreover, escalation of health care budget in Iran has led to infant mortality rate slumping by 81%. It highlights the significant role of government, parliament and legislature in approving and improving the Ministry of Health budget and facilitating achievement of higher social-health standards. Finally, the outcomes reflected the simultaneous and positive effect of improving growth of life expectancy and reverse effect of infant mortality growth indices on the economic growth of Iran. The findings of current study provide evidence on the bilateral relationship between enhancing the macroeconomic conditions and improving the health economy indicators and existence of a reinforcing loop between them. Finally, the outcomes reflected the simultaneous and positive effect of improving growth of life expectancy and reverse effect of infant mortality growth indices on the economic growth of Iran. The findings of current study provide evidence on the bilateral relationship between enhancing the macroeconomic conditions and improving the health economy indicators and existence of a reinforcing loop between them.

Taxes and tax revenues are one of the most important tools for stabilizing governments. In macroeconomics, the impact of taxes is examined in terms of their impact on total consumption and aggregate demand. The role of the tax system in an economy is based on economic, political, and social objectives, while the political and social objectives are more influenced by the economic objectives of taxation, considering the monetization aspects of the government and its impact on the other sectors of the economy. Since the tax size plays a key role in providing the revenue requirements of the governments, implementing any tax policy requires good insight into how the economy must perform to achieve the optimum size of tax revenue with minimum inefficiency. Implementing any tax policy to provide the revenue sources needed for government spending can have different effects on economic growth and income distribution. In this regard, many studies have shown that, among the tools of government fiscal policy, construction expenditures and taxes can have significant direct and inverse effects on economic growth respectively, while consumption expenditures do not have a significant effect on economic growth.

In general, because of their effect on the return on physical and human investment, taxes can affect economic decisions and ultimately the growth rate of the economy as a whole. Given the current state of the Iranian economy, which is accompanied by low economic growth, dependence on oil, the existence of inequality in income distribution and change of the population ratio in favor of the retired and the disabled, reducing the economy's dependence on oil revenues and increasing the government reliance on tax revenues seem more than necessary. For this purpose, in this study, the Bayesian approach and Klein's basic model were used to study the demand structure of Iran during the years1989-2016, which provides the possibility to appraise the impact of policy variables on aggregate demands. The advantages of this method are due to the use of non-data to obtain a clear picture of the state of the economy as a result of economic change.

According to the results, the effect of taxes on reducing consumption and aggregate demand is relatively small. Therefore, as it seems, raising taxes will not reduce production. This is only a short-term consequence of tax increases. On the other hand, raising taxes by stimulating people's tendency to save can improve the country's long-term growth conditions. Also, the use of appropriate increases in tax rates means that the methods of financing the inflation deficit are not used and, thus, the value of the national currency is not weakened. In addition, financing through taxes reduces the country's dependence on foreign countries in order to cover the capital deficit in the balance of payments. The results of this study indicate that, in order to cut the government's dependence on oil revenues, the government could rely on tax revenues given that the total effect of taxes on income and consumption is not high; it is better and quicker to reach the desired income (an increase of one trillion Rials in taxes will lead to a reduction in consumption of just about 200 billion Rials). Moreover, the results indicate an increase in the total expenditures by the government to 1,000 billion Rials will increase the consumption to about 290 billion Rials. According to the results, the effect of taxes on reducing consumption and aggregate demand is relatively small; therefore, as it seems, raising taxes will not reduce production. This is only a short-term consequence of tax increases. On the other hand, raising taxes stimulates people's tendency to save, which can improve the country's long-term growth conditions. The use of appropriate increases in tax rates means that the methods of financing the inflation deficit are not used and, thus, the national currency is not devalued. Financing through taxes also reduces the country's dependence on foreign countries in order to cover the capital deficit of the balance of payments. According to the results, the ratio of taxes to GDP is always lower than the ratio of current government expenditures to GDP. This indicates that, as governments have grown, the share of government revenues from taxes has been very low. Therefore, to maintain this ratio, it is necessary to either increase government revenues or reduce government expenditures. Of course, regarding the government expenditures, the difference between the current and development expenditures must be taken into account. This is because the reduction of construction costs and insufficient growth in infrastructure can reduce economic growth in the future.

Due to the difference in the final tendency for consumption among different segments of the society, the adoption of any tax policy or the imposition of any tax revenue does target the income of a segment of the society. Therefore, different types of taxes can have different effects on the private consumption of the society, and recognizing it will help the country's tax policymakers to increase the efficiency of different types of taxes. Given the recession-inflationary conditions of the Iranian economy, which is accompanied by low oil-dependent economic growth, rising prices and inequality in income distribution, reducing the economy's dependence on oil revenues and increasing government dependence on tax revenues seem more than necessary. Utilizing the maximum tax power of the country and increasing the tax base to improve the performance of the country's tax system will make it possible to provide goods and public services desired by citizens by relying less on oil revenues. Since the effect of the total taxes on income and consumption is not significant, in order to break the government's dependence on oil revenues, it is possible to act better and faster to achieve the desired revenue. However, the effect of the exogenous increase of taxes by the government on the total expenditures should not be overestimated. Given the low impact of consumption taxes, it is highly recommended to determine the optimal rate of consumption tax from the revenues of this type of tax to build the corresponding infrastructures. Moreover, appropriate resources and increased government spending on development should serve to reduce the role of oil revenues from the budget to create the conditions for better economic growth in the future.

Export is one of the determinants of business development and sustainable economic growth, which in the modern economy is strongly influenced by superior technology and economic complexity index. Since scientific productivity provides the conditions for the acquisition of superior technology, therefore, to the extent that export development can be tailored to the export-oriented characteristics of non-renewable sources in developing countries, the challenge is to what extent has the growth of scientific productivity been able to affect the export of high-tech developing countries? The main purpose of this study is to investigate the impact of the scientific productivity index on high-tech exports of G15 developing countries during 2000-2018; using Panel Data Vector Autoregressive (PVAR) method. The results show that in a 10-yearly period, generating a shock in scientific productivity has a positive effect on high technology exports and over time the impact of increasing scientific productivity on high technology exports increases. Moreover, a positive shock in financial risk, initially leads to an ever-increasing export of high technology exports but the effects are not permanent and diminishes after about 4 years. The economic risk also has a positive effect on increasing high technology exports, while the impact of political risk is negligible on high technology exports in the long and short term. The results of variance decomposition also show that the variables with high technology export, economic risk and scientific productivity have the most impact on the high technology export respectively.Financial risk has little effect and political risk has the least impact on high-tech exports.

The issue of labor supply and employment level response to the taxation system is one of the most controversial issues in the theoretical literature of economics with an uncertain outcome. The purpose of the present study is to examine the impact of fiscal policy on employment taxation and to test the hypothesis that taxation has a negative impact on employment rate. For this purpose, the Error Correction Method (ECM), the Toda-Yamamoto causality test and Iran annual time series data were used for the period of 1978 - 2017. The results of the vector error correction method confirmed a positive and significant relationship between the variables of import tax, GDP and consumer price index, as well as a negative and significant relationship between corporate tax and unemployment rate. Impulse response functions also shows that with the positive shock of corporate tax variables, the unemployment rate increases in the short run and tends to zero in the long run. Also, by creating a positive shock from the import tax variables and the consumer price index, the unemployment rate drops in the short run and tends to zero in the long run. It should be noted that the impact of positive shocks on GDP is on the volatile unemployment rate.

The set of theories presented on achieving economic growth and development are divided into two main groups: One is balanced growth theory and the other is unbalanced theory. Balanced growth theory states that in order to achieve economic development, it is necessary to start investing in all economic activities and different sectors so that different sectors can support each other. But since this theory is not able to solve problems such as lack of capital and scarcity of resources, it was criticized by proponents of the theory of unbalanced growth. One of the most famous theories of unbalanced growth is the Bamol theory. The Bamol's theory considers the impact of labor and capital productivity growth on other economic sectors as important and emphasizes that productivity growth in the production sector leads to the production of high-tech goods because technology is affected by productivity. This theory is known as the Scandinavian model of inflation and divides the economy into two parts: Leading (private sector) and non-leading (public sector) sectors. Three assumptions are made in this model. Hopothesis 1: Goods and services in the government sector are less attractive and less expensive. Hopothesis 2: Improving and increasing productivity in the private sector is more than the public sector. Hopothesis 3:  The wage rate is the same in both the private and public sectors. It can be said that if the rate of production of the public sector remains constant compared to the private sector, then the resources of the labor force must be transferred from the private sector to the public sector. Bamol states that, productivity changes are due to technological changes, and that technological changes are more relevant to capital equipment. Given that government activities are mostly service-oriented, increasing productivity is less likely to lead to higher unit cost of production. One of the important concepts is to pay attention to the economic complexity index, which refers to the production characteristics of knowledge-based products in the country, as well as diversifying the country's export goods. Economic complexity is a criterion for calculating knowledge and skills in a society that is achieved through the products produced in that society, because the ideology associated with it is based on the fact that if the production of a product requires a certain type of knowledge and skills, it can be concluded that the countries that produce that product also have the knowledge and skills needed to produce it. In other words, the products we produce show us the traces of knowledge and skills. The economic complexity index of any country is an average of the values ​​of its exports. In this regard, the government can increase the quality of public services, the quality of civil services, and also increase the credibility of commitment to the implementation of fiscal policies through increasing the productivity of all factors of production and diversify the products. In order to distinguish between domestic and export diversification, it is necessary to know the current situation, to take appropriate policies (here to adopt and implement appropriate fiscal policy) and to refine the exact results of these policies. The purpose of this study is to investigate the role of government financial policies and their effectiveness in the economic complexity index of the Organization of the Islamic Countries (OIC) during 2002-2017, using Generalized Method of Moments (GMM) estimation. The results showed that the total productivity factors, financial development, and government effectiveness have positive effects on the economic complexity of the selected countries, which is in line with Bamol's theory of growth. Moreover, the impact of government size and gross domestic product on the economic complexity is estimated as meaningless. Therefore, with the improvement of institutional and economic regimes, it is necessary to provide suitable bases for using the knowledge of high-tech imported goods in order to have a more diverse export basket.

In the literature of international trade economics, the approach of economic complexity implies that the type of products and their production technologies represent the amount of productive knowledge available and the commercial production capacity of the products depends entirely on the countries enjoying the amount of productive knowledge accumulated in the production economy. In this regard, the adoption of trade liberalization policies has a major impact on the overall structure of the economy as well as on the transfer of knowledge and ideas, through foreign trade imports, which leads to product innovation and increased value added generating. The purpose of this study was to investigate the impact of government trade liberalization on the economic complexity of eight developing economies named Group D8 member countries during the period 2002-2017; using the PVAR method. immediate reaction test results show that, over a period of 10 years, economic complexity increases with positive shock from variables of trade freedom, foreign direct investment and gross fixed capital formation, but in the long run, the effect of imports of intermediary and capital goods is initially increasing and, after a short period, has a positive downward effect. The results of the analysis of variance also show, the variables of economic complexity, import of intermediate and capital goods, gross fixed capital formation, trade freedom and foreign direct investment respectively have the most impact on economic complexity, respectively.

The process of economic growth and development depends on the extent to which the national economy interacts with the world economy and is affected by the process of globalization. In this regard, the size of the government has also undergone a great deal of change in the approach of accepting engagement with the issue of globalization and with the anomaly itself has increased the possibility of corruption, especially in developing countries. The purpose of the present study was to investigate the impact of business-financial openness on government size by emphasizing the Corruption Perceptions Index and comparing it in two groups of high-income and low-income countries over the period 2018–2006 using panel data. It is based on the FGLS approach. The findings show that improving the perception index of corruption has led to an increase in the size of government in high-income countries, while in  low-income countries it has reduced the size of government presence in the economy. Moreover, financial freedom has had a greater impact on government size in high-income countries than commercial freedom, and has resulted in a decrease in the size of government, while commercial freedom has no such effect. In the group of low-income countries, improving the perception of corruption, which indicates improved governance quality, has led to a decrease in the size of governments, but the effect of commercial and financial freedom on the size of the positive government reflects the increasing impact of globalization indicators on The size of the government. The findings indicate the asymmetric impact of commercial and financial freedom on government size in high-income countries. In spite of the asymmetric response of the government size in the two income groups to the perception of corruption index, the improvement in this index in the group of low-income countries has been associated with a larger response to the decline in government volume.

In recent decades and in many countries, life insurance has not only become one of the most effective and accepted means of reducing risks related to issues such as loss of property and assets, workplace injury, disability, death and other unfortunate events, but has also been utilized as a way of establishing social justice and reducing poverty in society. The main objective of the present study is to assess the simultaneous effects of macroeconomic variables on the demand for life insurance, as well as the effect of this demand on social, educational, and physical welfare indices, through a case study of Parsian Insurance Company. For this purpose, the panel-simultaneous equations method was used on 30 Iranian provinces during the period running from 2008 to 2012. Results show that there is a significant inverse correlation between insurance rates and expected inflation rates and the demand for life insurance. These results also indicate that there is a considerable direct correlation between per capita income, education, and dependency burden and the demand for life insurance. A significant direct correlation was also witnessed between the demand for life insurance and physical and educational welfare levels, along with an expected indirect correlation between demand for life insurance and income inequality. These findings can play an important role in the decision-making process of insurance company managers.

In most of countries, banks are one of the important parts of the financial system and have a considerable role as fiscal intermediates on getting economic growth and development.Generally, in every country, banks are the main basics of banking system especially in developing countries where capital markets are not developed; hence, evaluating banks’ performance is important. Competition and risk are two important factors that have effect on performance. In Iran, along with entry of private banks, demands for different types of bank services has increased in that banks are looking for more proportion of market share and more profitability.
The goal of the present research is to analyze profitability, as a performance index, of banking system in Iran. This research can be distinguished from former studies in that it uses variables like diversification index of bank operations, capital market development, and manpower productivity. In general, there are three theories that explain the relationship between market structure and performance. These theories are SCP hypothesis, efficient-structure hypothesis, and quiet life hypothesis.
The SCP view represents a positive relationship between profitability and market concentration since banks can collude and get a more profit.
Efficient-structure theory was first coined by Demsetz in 1973. He said that bank profitability is extracted from efficiency. He maintained that more efficient banks have a more ability to increase its market shares and sizes that let them be more concentrated and gain higher profit.
The quiet-life hypothesis predicts a negative relation between concentration and profitability in which the firms with a higher market power tend to be inefficient so that its authorities and managers just charge the monopolistic profit and do not make an considerable effort. This research investigates profitability determinants of banking system in Iran during2003-2014.To this aim, 33 banks were selected. Two softwares, namely, Eviews.7 and Stata.14 were used. According to the Tan model (2015), the equation includes:Where:ROA: return on assets (profitability index)
Liq: liquidity index
Div: diversification index
Com: index of expenditure management
Pro: manpower productivity
Risk: risk index
HHI: concentration index (Herfindahl- Hirschman)
Cmd: development index of capital market Before estimating the model, test of stationarity must be done. The results of four stationarity tests (LLC, IPS, ADF-Fischer and PP-Fischer) shows that all the variables are stationary.
Homogeneity test should be done in the next step.
Considering autocorrelation and heteroskedasticity problems in model, GLS method should be used for estimation.
The results show that all the coefficient are significant, statiscally. The probability of F-statistic represents that the regression is significant, generally. The R-squred statistic indicates 99 percent of dependent variable variations be explained by the regressors. Variables liquidity, diversification and risk have got a negative effect while the rest, have influenced profitability, positively. When the risk increases one unite, profitability would decreases 0.009 unit.With regard to concentration coefficient, it influences profitability,positively. In other words, SCP hypothesis be confirmed in banking system of Iran. The coefficient of HHI shows that if concentration in banking system increase one unit, profitability would increases 0.193. :This research investigated the determinants of banking profitability in Iran with respectto market structure and risk variables. The results gained using fixed effect and GLS procedures showed that both hypotheses were confirmed,and that concentration influenced profitability positively while risk had a negative effect on it.
Considering the results, the following suggestions are made:1.Negative sign of the diversification index shows that it is better that banks focus on traditional activities (giving loans).
2.Concentration influences profitability positively; hence, banks should increase proportions from the market.
3.The sign of risk index shows that banks should pay attention to quality of loans or paying them back will be delayed.
4.The positive coefficient of productivity represents the importance of this factor in that banks should protect their staff through several ways like education, and issueslike peyments and salary so thatit can lead to productivity and finally profitability.

Considering the importance of the Banking system in Iran economy and taking into account the strategic objectives of bank’s activities to improve their performance indicators, the main objective of the present study was to investigate the impact of internal and external factors affecting the three profitability components; including the return on assets (ROA), return on equity (ROE) and the net income margin (NIM) indicators of 13 private banks' in Iran for the period 2006 to 2016; using structural autoregressive vector panel model. For this purpose, the macro level factors responsible for profitability of banks are divided into internal components; including the quality of management, asset quality, capital adequacy and liquidity and external components such as inflation rate, interest rates, the growth of GDP, and the development of the stock market. The results indicate that the percentage of coverage of liquidity and the ratio of Non-performing loans to total loan as internal bank variables have a negative effects and the growth of GDP as the external variable has positive effect on the profitability components.

Wagner believes that with the increase in per capita incomee of the society, the relative size of the public sector's spending on infrastructure development, including cheap energy will increase. The purpose of this study is to estimate the long-term and short-term effects of economic growth and Information and communication Technology (ICT) on energy (electricity) consumption; using annual time series data in Iran during the period 1971 to 2014. For this purpose, autoregressive distributed lag (ARDL) and the error correction (ECM) methods are used to show the long-term and short-term relationships and further Granger's causality test is used to determine the causality relationship. The results showed that in the long run, economic growth and information and communication technology have stimulated the consumption of electricity in Iran. Multivariate causality test confirms the one-way causal relationship of economic growth and information and communication technology to power consumption. The results also showed that, in the long run, a one percent increase in economic growth and information and communication technology would increase electricity consumption by 0.78% and 0.028%, respectively. The error correction coefficient also shows that in each period 9.7 percent of the imbalance in real per capita consumption is adjusted and approaches its long-term trend. The results affirm the Wagner theory based on the relationship between the growth of per capita income, economic complexity, and the increase in demand for new goods and services, including cheap energy supply by the state.

Corruption is a phenomenon of economic, political and cultural disorder, with more or less hazardous effects both in developed and developing countries. In this regard, North and colleagues emphasize that only in an open access system (democracy), corruption is controlled and other measures such as improving property rights, although they play an important role, but not enough to reduce significant corruption. As this phenomenon is considered one of the most important barriers to growth of developing countries such as Iran with resistance approaches to economy, therefore need to know the roots and deal with it has become seriously considered as country's development goals. The purpose of this study was first designed to identify the phenomenon of corruption in a general equilibrium analysis, and then to investigate the relationship of corruption, property rights and democracy, based on evidences from developing economies. For this purpose, a panel model is used to analyze relevant data from 53 selected developing countries for the period of 1996 and 2013. The results indicated a significant negative effect of democracy (-0.49), property rights (-7.56) , economic growth (-0.37) and investment (-5.75) on the level of corruption. Moreover, the Gini coefficient of inequality (0/36) and political instability (19.4) showed a significant and positive effect on the corruption index in selected economies. While the results have also shown, by increasing the degree of democracy and property protection as a new variable in the model, the relationship between corruption and democracy has increased, which shows that the impact of democracy on corruption is empowered with the property property protection variable.

By introducing sustainable development indicators by the United Nations, in addition to the importance of quantitative economic variables, emphasis was placed on the qualitative aspects of human life such as education and employment, and it was argued that the strengthening and development of abilities, skills And human capabilities reduce the risk of unemployment and, as a result, the socioeconomic situation moves towards sustainable development. The main objective of present study is to investigate the proportionate and disproportionate growth rate of employment in Lorestan province of Iran during the period of 2001-2011, compared to the rest of the county (Reference Sector) at national level, using Shift-Share and Location Quotient models. The measured Location Quotient (LQ) coefficients, show that from the viewpoint of employment rate and its share in different economic sectors, the agricultural sector still remains to be a basic and fundamental sector compared to other sectors of industry and services, towards achieving sustainable development objectives in Lorestan. It is necessary to activate a significant amount of demand for employment in the province by activating regional capabilities and implementing development programs tailored to business conditions. At the same time, the skill-oriented training system of the labor force supply side should also be regulated according to the labour demand market.

1. Unbalanced rural-urban migration, on the one hand, negatively affects the demographic structure, gender structure, and human resource development; while on the other hand, it affects the process of human capital accumulation in emigrant and immigrant regions. The experience of developing countries has shown that the rapid growth of urban populations is far greater than that of rural areas, and the source of this rapid growth is largely due to the mal performance of macroeconomic budgetary policies and dysfunctional dilemmas with the agricultural and industrial sector activities; hence, in many rural areas of developing countries, rural-to-city migration has caused the rapid destruction of rural economies and the creation of chronic poverty and food insecurity. What is certain is that investing in the agricultural sector, in addition to generating production and employment in this sector, will contribute to the growth of production and employment in other sectors through the earlier and later communications of this sector with other sectors. Given the fact that most agricultural activities are carried out in rural areas, the expansion of investment in this sector creates more job opportunities in rural areas and prevents villagers from migrating to cities. Increasing investment in the agricultural sector, in addition to creating new jobs and reducing the unemployment rate in the country, also increases farmer's incomes, thereby reducing their migration to cities, and improving income distribution. The purpose of this study is to answer the fundamental question whether the adoption of financial policies including government payments and credit facilities in the agricultural sector in Iran during the years 1982-2012 has had a significant effect on the process of rural-urban migration.
2. THEORETICAL FRAMEWORK: Tadaro (1970), like other thinkers of migrations, has been trying to explain the rural-urban migration. The main premise of Todaro model is that each potential immigrant decides to migrate based on the purpose of recording the expected earnings. In this decision, two fundamental economic factors are involved; the first is the actual difference between wages in the city and the villages due to different skills and training periods for workers. The second main element of the model and the most important part, which is not in the other migration patterns from village to city, is the probability of success of every immigrant in obtaining a job in the city. The key for understanding the apparently contradictory phenomenon of continuing immigration to centers, where unemployment is high, is to study the migration process with an expected or permanent income approach in which the expected income also relates to the payment of wages to the urban workers and to the extent it is possible that he can get a job.
3. In this study, the annual data during the period 1982-2012 and the ARDL self-explanatory method have been used to investigate the effect of income distribution and provision of agricultural sector credit facilities on rural-urban migration. For this purpose, an ideal estimation model is defined to investigate the short-term and long-run coefficients of independent variables’ effect on dependent variable. The variables are rural-urban migration rate, agricultural sector credit facilities paid, rural-urban wage ratio, annual precipitation of the rain, and rural Gini coefficient. The source for collecting the data is the Central Bank, the statistical Center of Islamic Republic of Iran, and the annual statistical yearbooks of Management and Planning Organization.
4. The results of estimating the factors affecting the migration of villagers to cities indicate that in the short run, a significant share of the fluctuations of rural migration to cities is attributed to the explanatory variables such as the value added to the agricultural sector, the amount of facilities granted by the banking system to the agricultural sector, the rural-urban wage ratio, and the average rainfall, while the coefficient of determination in the short-run model is 92%. The results showed that the agricultural value added has a positive and significant effect on the migration of villagers to cities. The effect of this variable is greater than the amount of facilities granted to the agricultural sector. It was also found that the proportion of wages in the rural sector to the urban sector had the most important effect on the economic factors affecting the rural population's migration to the cities. The average rainfall in the country as one of the most important factors affecting the improvement and prosperity of agriculture in the short-term is significant with a lag. From the economic point of view, the result is correct because farmers, based on the amount of rainfall in a year, decide on the volume and type of cultivation for the next year, and in fact, the amount of agricultural production of this year is a function of rainfall in the previous year. Moreover, in the long run, the coefficient of the above-mentioned is -0.74.
5. Rural areas of the country have been kept in underdeveloped status for several reasons during the last decades, and problems like poverty, inequality between the city and the countryside, and countless welfare problems for the villagers have been made for villagers. Hence, rural people are ultimately in the process of promoting their livelihoods by going to the country's urban settlements. In Iran, along with the industrialization of cities, the recruitment of young people, in excess of agricultural labor from rural to city, began in favor of industrial and service activities. The amount of facilities granted by the banking system to the agricultural sector, and the number of rural migrants to cities during the period examined have a negative effect both on the short term and the long run, which means that in the short and long term, provision of banking facilities to the agricultural sector has improved the attractiveness of the village and reduced the migration of villagers to cities. The positive effect of the agricultural surplus on the amount of immigration suggests that the increase in value added has led to an increase in the income of the villagers and because of the lack of suitable social facilities in villages, this increase in income encourages villagers to migrate to the cities in order to benefit from facilities available in cities. Based on the findings estimated by the research model and the determination coefficient of 92%, it can be concluded that explanatory variables affecting rural-urban migration are significant in the short term such as value added by the agricultural sector, the banking facilities granted to the agricultural sector, the rural-urban wage ratio, and the average amount of rainfall.