نشریه پژوهش های برنامه و توسعه
پیاپی 4 (زمستان 1399)

Among the various government incomes, taxes, as a permanent and predictable source, have always been a matter for government attention. But, since this instrument generates disruptions in the economy, economists have been contemplating introducing new tax bases that t create the least inefficiency in the economic system. Green taxes which are based on costs, have such a feature. This study deals with environmental taxes and examines the effect of these type of taxes on total state tax revenues in 35 selected OECD countries over the period of 1980-2015. The results of the applied panel model show that the application of green taxes will lead to an increase in total government tax revenues.

The present paper aims to identify the most important factor that explains productivity changes in energy use in Iran over the period of 1385-1394-. Towards this end, the authors have utilized three symmetric industry by industry input-output tables namely, IOT at 1385 constant prices introduced by research center affiliated to Iranian parliament, IOT at 1390 constant prices introduced by Iran’s statistics center and the 1394 -IOT updated by RAS method. Jacob (2003) attribute productivity Changes in energy use to six factors.  The authors have applied the Jacob formula to decompose productivity changes into six cause factors namely, changes in value added, changes in energy consumption, changes in domestic energy supply, structural changes -technology factor, final demand changes, inter industry final demand changes pertaining to agricultural, industry, power, transportation and other service sectors. The results of this study reveal that productivity changes in energy use is negatively affected by value added changes while changes in energy consumption in agriculture and power sectors had a declining impact on productivity and the effect of other factors in productivity changes has been negligible over the period under study.

One of the important issues that is ignored in the development of regional spatial planning in some countries is paying attention to the threshold of land tolerance in loading activities and population density. Hence, determining the carrying capacity can help in the balanced use of the land. Nowadays, the use of different approaches and methods of land evaluation, including the evaluation of ecosystem services, especially in terms of supply and demand, can be quite important in determining the balance of land use. Considering the regional spatial planning model based on the supply and demand of the proposed ecosystem services, the amount of supply of ecosystem services can be fixed according to the land use / coverage and the amount of demand for ecosystem services can be fixed with regards to the activities and population of the region and the required areas for development, and the improvements can be determined with respect to the shortages or excess of ecosystem services. Then, the considered areas are adapted to the potential areas of development resulting from the assessment of ecological potential, and the appropriate areas for the development of each land use are determined in each region. The designated area is used as the basis, along with other items, including the trends and macro trends, to formulate the scenario and evaluate the effects of each scenario on the spatial organization to determine the appropriate population settlement pattern and activity in the area. The existence of a clear assimilating framework of the relationship between the various methods of land assessment makes it possible to achieve synergy in the measurement of the main principles and components of the landscape in a way to ensure the proper formulation of regional spatial planning for the sustainable development.

Venture Capitals (VCs) which have recently financed significant amounts of start-up companies, are divided in two categories: Independent Venture Capital (IVC) and Bank-affiliated Venture Capital (BVC). In order to study the effect of VC on bank performance, it is necessary to analyze the various financial and economic variables and their relation. Since the relation between these variables is extremely enormous and complex, it is not possible to use econometrics and classical financial models. Therefore, a system dynamic approach is used in this paper to analyze the problem. The problem is studied in two stages; first, the consequences of bank’s invest in VC industry is investigated and second, a comparison is made between the BVC and IVC. The results show that bank with investing in VC is benefited from both yield of VC projects and also presenting more loans. Finally, using the designed systematic model, the proper proportion, with which bank should invest in VC to optimize its profits, is calculated.

This article aims to present the position of “quality of life social dimensions” in different development plans of the country after the Islamic revolution. The main objective of this article is to compare quality of life social aspects in each development plan. Content analysis method is used in the article taking into account the concept or notion analysis unit existing in the text of development plans. Main findings of the research are: In the First Development Plan, social and economic security has enjoyed the most consideration and then social empowerment has been prioritized. Other aspects have lower values in the plan. In the second development plan of the country, social and economic security has also been taken seriously into consideration and then social persistence has been prioritized. Social integration dimension has been improved in comparison with the First Development Plan and has continued its development trend in subsequent plans. In the Third Development Plan, social and economic security considered as the first priority while the social integration dimension remained at the subsequent rate. Social solidarity still displays the lowest rate in the Third Development Plan. In the Forth Development Plan, social and economic security is replaced by the social empowerment. Social integration dimension still remains at a considerable position in this plan, while for the first time, more attention has been paid to the social solidarity dimension in the development plans. In the Fifth Development Plan, dimensions of social empowerment, social integration, and social continuity enjoy higher considerations respectively. Social and economic security remained at the forth position while social solidarity dimension demonstrates lower rate in comparison with the Forth Plan. In the Sixth Development Plan, once again we witness the social and economic security dimension at the top level and preserve social integration dimension status similar to the Fifth Development Plan. While the social solidarity dimension gets closer to dimensions of social empowerment and social continuity, however it still remains at the lower rate of this category.

Estimating the substitution elasticity of imported products is a key parameter for analyzing trade policies, especially trade integration issues. In general, this elasticity represents the intensity of the impact of import demand on domestic demand from the relative change in domestic price to import. In this study, the Armington substitution elasticity's were estimated for 103 industries four-digit ISIC in the period 1371-1396. The data used for domestic manufacturing production are extracted from the Statistical Center of Iran, the domestic and import price indices at the producer level from the Central Bank of Iran, and the trade data from the Islamic Republic of Iran Customs Administration. According to the results; the industries with the highest positive elasticities of substitution, respectively, are the "Manufacture of malt liquors and malt" and the "Manufacture of basic chemicals, except fertilizers and nitrogen Compounds" and Industries with the lowest positive substitution elasticity are, respectively "Tanning and dressing of leather" and "Building and repairing of pleasure and sporting boats except ships". Accordingly, in industries with positive substitution elasticity, it is possible to replace foreign consumption with domestically produced goods. Long-term elasticities are also significantly higher than short-term tensions (6.7 times).