نوع مقاله : علمی
نویسندگان
دانشگاه اصفهان
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
The Short-term and Long-term Effects of Tax Policies on Inclusive Growth in Iran
Abstract
The ultimate outcomes of inclusive growth are (i) sustainable and equitable growth, (ii) social inclusion, (iii) empowerment, and (iv) security. Economic growth is indeed an essential requirement for inclusive growth. For growth to be rapid and sustained, it should be broad-based across sectors and regions, and inclusive of the large part of the labor force, including the poor and vulnerable groups of the population. Social inclusion is the removal of institutional barriers and the enhancement of incentives to increase the access of all segments of the society to development opportunities. Empowerment is the enhancement of the assets and capabilities of diverse individuals and groups to function in and to participate in the growth process. Investigating the effects of tax policies on macroeconomic variables is one of the main components in adopting or modifying financial policies in countries. Therefore, the purpose of this research is to investigate the short-term and long-term effects of tax policies on inclusive growth in Iran during 2004-2023, using autoregression model with distributional lag (ARDL). The findings of the research indicate that income tax has a positive and significant effect on inclusive growth in the short and long term. Value added tax has had a negative and significant effect in the short term and a positive and significant effect on inclusive growth in the long term. The impact of corporate tax on short-term and long-term growth has been positive and significant. Other research findings indicate that human capital and health have a positive impact on economic growth in the short and long term. Unemployment has had a negative impact on economic growth in the short and long term.
Key word: Inclusive Growth, Direct and Indirect Taxes, Iran, Autoregerssive Distributed Lag
کلیدواژهها [English]
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