نوع مقاله : مقاله پژوهشی

نویسندگان

چکیده

منحنی لافر نشان‌دهنده ارتباط بین نرخ مالیات و درآمدهای مالیاتی است. هدف از این مقاله، برآورد نمودن منحنی لافر در اقتصاد ایران است. برای انجام این هدف، از روش رگرسیون آستانه­ای استفاده شده است. نتایج برآورد مدل نشان می‌دهد تا زمانی‌که نرخ مالیات کم است (نرخ مالیات کمتر از 0848/0 )، نرخ مالیات و درآمدهای مالیاتی ارتباط مثبت و معنی­داری با یکدیگر دارند اما زمانی‌که نرخ مالیات زیاد است (نرخ مالیات بیشتر از 0848/0)، نرخ مالیات و درآمدهای مالیاتی ارتباط منفی و معنی­داری دارند.

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