Simulating the Effects of Personal Income Tax on Government's Tax Income and Income distribution

In this paper, to evaluate income and distributional effects of Personal Income Tax, a hypothetical society is simulated. 12 income sources are defined that each member of society can earn income from one income source or more. Then, using FORTRAN programming, the government's tax income, incom...

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Bibliographic Details
Main Authors: Ali Nasiri Aghdam, Ashraf Razmi
Format: Article
Language:fas
Published: Allameh Tabataba'i University Press 2015-09-01
Series:Faslnāmah-i Pizhūhish/Nāmah-i Iqtisādī
Subjects:
Online Access:https://joer.atu.ac.ir/article_1823_172dd49ddb72eb012602af2c5b199753.pdf