TY - JOUR ID - 3111 TI - An Estimation of Laffer Curve in Iran: A Non-Linear Approach JO - Iranian Journal of Economic Studies JA - IJES LA - en SN - 2322-1402 AU - Sedaghat Kalmarzi, Haniyeh AU - Mousavi, Mir Hosein AD - Y1 - 2014 PY - 2014 VL - 3 IS - 1 SP - 43 EP - 59 KW - Laffer curve KW - Threshold Regression Approach KW - Iran DO - 10.22099/ijes.2014.3111 N2 - 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 model, tax rate and tax income have a significant positive relationship, but when the tax rate is high (the threshold value is larger than 0.0848), tax rate and tax income have a significant negative relationship.  UR - https://ijes.shirazu.ac.ir/article_3111.html L1 - https://ijes.shirazu.ac.ir/article_3111_cb589e07d2132b8d10542fb012fd3b6d.pdf ER -