|
Twitter
|
Facebook
|
Google+
|
VKontakte
|
LinkedIn
|
Viadeo
|
English
|
Français
|
Español
|
العربية
|
 
International Journal of Innovation and Applied Studies
ISSN: 2028-9324     CODEN: IJIABO     OCLC Number: 828807274     ZDB-ID: 2703985-7
 
 
Sunday 20 September 2020

About IJIAS

News

Submission

Downloads

Archives

Custom Search

Contact

Connect with IJIAS

  Now IJIAS is indexed in EBSCO, ResearchGate, ProQuest, Chemical Abstracts Service, Index Copernicus, IET Inspec Direct, Ulrichs Web, Google Scholar, CAS Abstracts, J-Gate, UDL Library, CiteSeerX, WorldCat, Scirus, Research Bible and getCited, etc.  
 
 
 

Tax-Spend, Spend-Tax or Fiscal synchronization hypothesis: Evidence from Iran


Volume 10, Issue 3, March 2015, Pages 844–857
Accounting, Economics and Financial Management Conference (AEFMC 2014), Iran 26-27 October 2014

 Tax-Spend, Spend-Tax or Fiscal synchronization hypothesis: Evidence from Iran

Abbas Ali Rezaei1

1 Organization of Economic affairs and Finance In Sistan & Balouchestan, Foreign Investment Service Center / Zahedan, Iran

Original language: English

Received 28 February 2015

Copyright © 2015 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.

Abstract


The relationship between revenue and government expenditure is an important subject in public economics especially for Iran country, which is suffering from persistent budget deficits. From point of view of theoretical studies, there are essentially four schools of thought on the direction of causation between government expenditure and revenue. The main purpose of this study is to investigate the Long and short Run relationship between government revenue and government expenditure in Iran Country covering data 1978- 2012 with using An Auto Regressive Distributive Lag (ARDL) Approach. The Iranian economy has been subject to a multitude of structural changes and regime shifts during the sample period. First, time series properties of the data are first analysed by Augmented Dickey-Fuller (ADF), Zivot-Andrews and Lee

Author Keywords: structural break, Toda-Yamamoto approach, ARDL technique, and Iranian economy.


How to Cite this Article


Abbas Ali Rezaei, “Tax-Spend, Spend-Tax or Fiscal synchronization hypothesis: Evidence from Iran,” International Journal of Innovation and Applied Studies, vol. 10, no. 3, pp. 844–857, March 2015.