Investigating the Impact of Value Added Tax on Government Size in Iranian Economy Using the Bounds Test
Given the negative impact of oil revenues on government spending and followed by an increase in government size, value-added tax can play an important role in replacing tax revenues with oil revenues. As a new tax that has a wide tax base variation, and also have a positive impact on reducing govern...
| Main Authors: | , |
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| Format: | Article |
| Language: | fas |
| Published: |
Semnan University
2017-02-01
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| Series: | مدلسازی اقتصادسنجی |
| Subjects: | |
| Online Access: | https://jem.semnan.ac.ir/article_2658_891164c68fc7ad134061b611ee4d2761.pdf |