The Optimal Tax Rate and Efficiency of Government in Selected Lower-middle and Upper-middle-income Countries and Members of the OIC: Stochastic Metafrontier Approach

Hadian, Golnaz; Ghobadi, Sara; Sameti, Majid

doi:10.22099/ijes.2022.43106.1816

Document Type : Research Paper

Authors

¹ Department of Economics, Islamic Azad University, Isfahan (Khorasgan) Branch, Isfahan, Iran

² Department of Economics, University of Isfahan, Isfahan, Iran

10.22099/ijes.2022.43106.1816

Abstract

In the last two decades, some economists have provided a model for obtaining the optimal tax rate to maximize economic growth. Aiming to contribute to these studies, this work presents a new approach for the determination of the optimal tax rate based on a stochastic metafrontier analysis. To this end, the meta technical efficiency (MTE), group’s technical efficiency (TE), technology gap ratio (TGR), and optimal tax rate (OTR) were determined for the period 1996-2018 in a selection of member countries of the Organization of Islamic Cooperation (Group A), lower-middle-income (Group B) and upper-middle-income (Group C). It was found that Group A has the maximum average values of MTE, TE, and TGR, while most countries in Group B have the minimum average MTE. The results demonstrated that Russia enjoys the highest average values of MTE, TE, and TGR, and can be considered as the reference for the countries in Group C. Finally, it was concluded that with 90% statistical confidence, the average real tax rates in Iran and Kuwait are less than the balanced budget OTR during the studied period. The emphasis on increasing tax rates to maximize economic growth and the improvement in the efficiency of these governments seems necessary.

Keywords

Main Subjects

International Economics

Article Title [Persian]

نرخ بهینه مالیات و کارایی دولت در کشورهای با درآمد متوسط بالا و پایین و کشورهای منتخب عضو سازمان همکاری اسلامی: رویکرد فرامرزی

Authors [Persian]

گلناز هادیان ¹
سارا قبادی ¹
مجید صامتی ²

¹ گروه اقتصاد، دانشگاه آزاد اسلامی واحد اصفهان (خوراسگان)، اصفهان، ایران

² دانشکده اقتصاد، دانشگاه اصفهان، اصفهان، ایران

Abstract [Persian]

با مطرح‌شدن نقش دولت در الگوهای رشد اقتصادی در پی اهمیت یافتن موضوع مالیات گیری و خرج آن در جهت بهبود رشد اقتصادی و رفاه جامعه، تعدادی از اقتصاددانان اقدام به ارائه الگوهایی برای تعیین نرخ بهینه مالیات حداکثر کننده رشد اقتصادی نموده‌اند. مقاله حاضر به پیروی از این اقتصاددانان و با ارائه رویکردی جدید بر مبنای روش تحلیل فرامرزی تصادفی متکی بر امکان وجود ناکارایی فنی در رفتار دولت‌ها، اقدام به تعیین کارایی فنی دولت‌ها نسبت به هر دو مرز گروهی و فرامرزی به همراه نسبت فراتکنولوژی آن‌ها طی دوره 1996- 2018 در منتخبی از کشورهای عضو سازمان کنفرانس اسلامی (گروه A)، کشورهای با درآمد متوسط پایین (گروه B) و کشورهای با درآمد متوسط بالا (گروه C) می‌نماید. سپس از طریق نتایج الگوی برآوردی به تحلیل مقادیر متوسط نرخ مالیات بهینه حداکثر کننده رشد اقتصادی کشورهای موردبررسی می‌پردازد. نتایج حاصل گویای آن است که بالاترین متوسط هر سه شاخص کارایی فنی، کارایی فرامرزی و نسبت شکاف تکنولوژی در اختیار گروه کشورهای عضو سازمان کنفرانس اسلامی است و کمترین متوسط نسبت فراتکنولوژی متعلق به اکثر کشورهای گروه با درآمد متوسط پایین است. همچنین در بین کشورها، روسیه بیشترین مقدار هر سه شاخص را دارا است و می‌تواند به‌عنوان الگوی سایر کشورها در نظر گرفته شود. درنهایت با اطمینان 90% می‌توان عنوان نمود که در کشورهای ایران و کویت مقدار متوسط نرخ واقعی مالیات در طول دوره موردبررسی کمتر از نرخ بهینه مالیات بر مبنای بودجه متوازن بوده است.

Keywords [Persian]

مدل رشد درونزا
نرخ بهینه مالیات
کارایی فنی دولت
تابع تولید فرامرزی
نسبت شکاف تکنولوژی

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The Optimal Tax Rate and Efficiency of Government in Selected Lower-middle and Upper-middle-income Countries and Members of the OIC: Stochastic Metafrontier Approach

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Volume 10, Issue 2 - Serial Number 20December 2021Pages 549-564

Volume 10, Issue 2 - Serial Number 20
December 2021
Pages 549-564