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An Estimation of Laffer Curve in Iran: A Non-Linear Approach

Haniyeh Sedaghat Kalmarzi; Mir Hosein Mousavi

Volume 3, Issue 1 , April 2014, , Pages 43-59

https://doi.org/10.22099/ijes.2014.3111

Abstract
  Laffer curve indicates relationship between tax rate and tax income. The aim of this paper is estimating of laffer curve in Iranian economy. To do so, we have used threshold regression method. Empirical results indicate that since the tax rate is low (the threshold value is less than 0.0848) in two-regime ...  Read More