Investigatingthe Effect of Tax Coefficientson Iranian Manufacturing Structures: Case Study of Food and DrinkingIndustry

Main purpose of this study is to identify the effect of tax coefficients on food and drinking industrial structure during 2008-2012 and the impact ofthem on industry monopoly power. To achieve of this purpose, Panel Data regression and data in four digit ISIC are used. The finding indicated that increase of tax coefficient has an inappropriate impact on food and drinking industrial structure in the form of increasing monopoly power of firms. This subject confirms the Schumpeterian view.