University of Sistan and Baluchestan , kamal.saadati@yahoo.com
Abstract: (1162 Views)
This study investigates the economic effects of taxes on pollutants in Iran in 2011. For this purpose, computable general equilibrium model with 2011 social accounting matrix is applied. Six scenarios taxes on pollutants have defined and estimatethe effects on economic variables and production quantity of activities. The results show that the taxes on pollutants is conducive to environmental improvement, but the economic variables and production quantity of activities are adversely affected. when the government refunds the production tax and corporate income tax, the results show that this can indeed relieve the negative effects. According to the results, it is suggested that the taxes on pollutants should be applied along with the tax refund through the reduction of other taxes in order to reduce the negative effects of the taxes on pollutants on production quantity of activities and economic variables.
Saadati K, Shahraki J, Akbari A, Hossein zadeh R. Investigating the Economic Effects of Taxes on Pollutants in Iran Using a Computable General Equilibrium Model. qjerp 2023; 30 (104) :7-38 URL: http://qjerp.ir/article-1-3260-en.html