نوع مقاله : علمی
نویسندگان
1 دانشجوی دکتری، گروه اقتصاد، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
2 استادیار، گروه اقتصاد، واحد ارومیه، دانشگاه آزاد اسلامی، ارومیه، ایران
3 استادیار، گروه اقتصاد، واحد سلماس، دانشگاه آزاد اسلامی، سلماس، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The experimental studies done in the field of estimating the multiplier of demand side policies, have shown that the multiplier of fiscal policy has not been fixed, rather has been changing over time. From a theoretical perspective this coefficient is influenced by different factors such that with change of every factor the mentioned coefficient would change. TVP-VAR models have the ability to estimate the response of a variable due to the shock introduced by other variables over time. In this study, using quarterly data from the period 1990 to 2021 in Iran and employing the Time-Varying Parameter Vector Autoregression (TVP-VAR) model with the factor-augmented approach, first of all, the combined and latent index of monetary policy and impulse respons function was extracted. Then the multipliers of personal taxes, corporate taxes and property tax were calculated in the form of time-varying estimations. In the third stage, using the variance analysis technique, the factors effective on multiplier of direct tax policies were ascertained. The results indicated that from among 3 tools for direct tax policies, the greatest multiplier was related to corporate taxes. Furthermore, the imports to GDP and the savings to GDP ratios have the highest efficiency and explanatory power of multiplier fluctuations of personal taxes.
کلیدواژه‌ها [English]
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