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- Title
Investigating the Impact of Value Added Tax (VAT) on Iran's Economic Growth Using the Computable General Equilibrium Model (CGE).
- Authors
Chehreghani, Ahmad; Zaranejhad, Mansour
- Abstract
The purpose of this paper is to investigate the impact of Value Added Tax (VAT) on Iran's economic growth. For this purpose, Computable General Equilibrium Model (CGE) has been used. Data are derived from the Social Accounting Matrix (SAM) of Iran in 2011, prepared by the Parliament Research Center in 2015, which is the latest SAM of Iran. Policy analysis has been carried out in the form of nine scenarios: the VAT with the rates applied in Iran (3%, 4%, 5%, 6%, 8% and 9%), and the applicable rates (10%, 15% and 20%). In all scenarios, the VAT rate in agriculture sectore is considered zero. The results indicate that VAT has positive impact on Iran's economic growth.
- Subjects
IRAN; COMPUTABLE general equilibrium models; VALUE-added tax; ECONOMIC development
- Publication
Quarterly Journal of Economic Growth & Development Research, 2019, Vol 9, Issue 36, p109
- ISSN
2228-5954
- Publication type
Article