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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