Anton, Arturo. (2014). The effect of payroll taxes on employment and wages under high labor informality. IZA Journal of Labor & Development, 20(2014), 1-23.
Benzarti, Y. & Harju, J. (2021). "Can Payroll Tax Cuts Help Firms During Recessions?". Journal of Public Economics, 200: 10-44.
Buchanan J (2003), public choice, fair fax George Masson University.
Buchanan, J (1967), public finance in democratic process, the university of North Carolina press.
Carpenter, J., & Robbett, A. (2022). Game Theory and Behavior. MIT Press.
Chehreghani, A., & Ansari Samani, H. (2022). Investigating the impact of payroll tax on the economic growth of Iran. The Journal of Economic Policy, 13(26), 121-162.
Dadgar, Y., & Ghafari, A, A. (2008). The analysis of the impact of income tax on income distribution in Iran. QJER 2008; 8 (3): 73-97. http://ecor.modares.ac.ir/article-18-7526-fa.html
Dadgar, Y., Nazari, R., & SiamiEraghi, E. (2013). Optimum government and tax in public sector economics and in Iran. applied economic studies in iran; 5 (2): 1-27. 20.1001.1.23222530.1392.2.5.2.9
Epstein, R.A (2011), design for liberty Harvard University press.
Egebark, J. & Kaunitz, N. (2018). "Payroll Taxes and Youth Labor Demand". Labour Economics, 55: 163-177.
Iranian National Tax Administration (2016). Direct Taxes Law, First Edition, Tehran, Fadak Statistics Publication.
Makian, N., Tavakkolian, H., & Najafi Farashah, M, S. (2018). Investigating the effect of direct taxes shock on GDP and inflation in Iran within the framework of a stochastic dynamic general equilibrium model. Financial Economics Quarterly, 13(49), 36-66.
Mas-Colell, A., Whinston, M. D. & Green, J. R. (1995). Microeconomic Theory. London: Oxford University Press.
Ohno, T., Imahori, T., & Kojima, D. (2025). Effect of income-increasing deduction in personal income tax on the burden reduction and income redistribution: Evidence from Japan.
Japan and the World Economy, 73, 101296.
https://doi.org/10.1016/j.japwor.2024.101296.
Osborne, M. J. (2004). An Introduction to Game Theory. New York: Oxford University Press.
Owen, G. (2012). Encyclopedia of Applied Ethics. Reference Work, 391-398. Available at: https://doi.org/10.1016/B978-0-12-373932-2.00178-2
Salimian, S., Movahedi Beknazar, M., Salimian, S. (2023). Modeling Tax Declaration Behavior and Quality of Tax Processing: A Game Theory Approach. Journal of Tax reform, 9(1), 64-75.
Salimian, S., & Sobhanian, M. H. (2024). Salah-Mohammad triangular distribution Curve is an Alternative to the Laffer curve. Journal of Dynamics and Games, 11(2).
Shahbazi, K., & Salimian, S. (2017). Expansion of Location Theories of Firms and Products’ Consistency Using Triangular Distribution Approach. Iranian Economic Review, 21 (3), 497-518.
Zhan, X., Liang, L.,& Yu, M. (2025). Tax incentives and household consumption: Evidence from the personal income tax reform.
Finance Research Letters, 77 , 107142.
https://doi.org/10.1016/j.frl.2025.107142.
)