Estimation of Income Elasticity and Tax Capacity with Concentration on the Components of Tax Revenues in Khuzestan Province

The purpose of this article is to estimate the income elasticity and tax capacity of Khuzestan province for policy-making and regional planning based on tax pay ability. To this end, the direct and indirect tax revenues of the province were estimated using the Seemingly Unrelated Equations approach,...

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Bibliographic Details
Main Authors: Omid Hajati, Hassan Farazman, Morteza Afagheh, Seyed Aziz Armen
Format: Article
Language:fas
Published: Institute for Management and Planning Studies 2020-02-01
Series:برنامه‌ریزی و بودجه
Subjects:
Online Access:http://jpbud.ir/article-1-1878-en.html