جستجوی مقالات مرتبط با کلیدواژه "corporate income tax" در نشریات گروه "اقتصاد"

This paper has been written in order to investigate the economic effects of corporate income tax rate adjustment in Iran’s economy. For this purpose, the Computable General Equilibrium model (CGE) has been used. The data has been taken from the latest Iranian Social Accounting Matrix (SAM), prepared by the Parliament Research Center and has been analyzed using GAMS software. The policy analysis has been done in the form of three scenarios: a 10%, 15% and 20% reduction in the corporate income tax rate. The results showed that the reform of the corporate income tax rate led to an increase in investment, employment, GDP and household consumption expenditures, as well as a reduction in government revenue and inflation. According to the findings of the paper, which show the positive effects of policy implementation outweigh its negative effects, it is suggested that the government reduce the corporate income tax rate by 15%.

Taxes are one of the most important financial policy tools and can help the government to ensure people's welfare. Therefore, in this study, the effect of increasing and decreasing corporate income tax on the welfare of urban and rural households has been investigated. To investigate the impact of the mentioned tax changes on the welfare of households at the macro level, the method of the standard calculable general equilibrium model has been used. To estimate the general balance model, the social accounting matrix of Iran 2013 was used. The model has been solved using GAMS software in two scenarios that include increasing and decreasing corporate taxes. In order to check the welfare of the household, the index of equivalent changes has been used. The findings indicate that in the first scenario, with the application of 10, 20 and 50 percent increase in corporate tax, the welfare of urban households decreases, but the welfare of rural households increases slightly.The welfare of all households decreases in these scenarios. In the second scenario, with the reduction of this tax in the previous three cases, the welfare of the urban household increases and the rural household experiences a slight decrease in welfare,

One of the most important considerations for designing a proper tax system is to not disturb economic system as much as possible. This study compares the economic effects of consumption and corporate income taxations, using a Computable General Equilibrium (CGE) model. The model is calibrated using the Social Accounting Matrix and the Input-Output table of Iran’s economy in 2011. First, we assess a scenario in which consumption tax has been raised gradually up to 100% of its base amount, along with a proportional decrease in corporate income tax. Overall, the government tax revenue is held fixed. Here, the intermediary goods become expensive, causing the production to decline. Moreover, we observe a rise in savings and investment, however, this has no effect on production since savings are not entering the production process in short run. The second scenario is a dynamic one, in which an increase in consumption tax is compensating a decrease in corporate income tax, holding government budget fixed. As in the static model results, we observe a rise in intermediary goods prices, a reduction in the production of the first period, but also an increase in future production which is construed as the result of an increase in savings and investment streaming into the production process in long run.