ارزیابی سیاست‌های مالیاتی از جنبه توزیع درآمد

نوع مقاله : مقاله پژوهشی

نویسندگان

1 دانشجوی دکتری اقتصاد دانشکده علوم انسانی دانشگاه آزاد اسلامی واحد ابهر، ابهر، ایران

2 دانشیار گروه اقتصاد دانشکده اقتصاد و علوم سیاسی دانشگاه شهید بهشتی، تهران، ایران

3 استاد گروه اقتصاد دانشکده علوم اقتصادی و اجتماعی دانشگاه بوعلی سینا، همدان، ایران

4 استادیار دانشکده علوم انسانی دانشگاه آزاد اسلامی واحد ابهر، ابهر، ایران

چکیده

توزیع نابرابر درآمد و ثروت در جامعه سبب بروز مشکلات جدی در حوزه‌های اقتصادی، اجتماعی و سیاسی خواهد شد. در این زمینه، منابع مالیاتی، مهم‌ترین ابزار دولت برای بهبود و توزیع مجدد درآمد هستند. با توجه به نقش و اهمیت مالیات‌ها در توزیع درآمد در جامعه، این تحقیق قصد ارزیابی سیستم مالیاتی از جنبه توزیع درآمد با استفاده از داده‌های سال‌های 1385 تا 1395 استآن‌ها با استفاده از الگو‌های گشتاور تعمیم‌یافته دارد. در این راستا، اثر متغیرهای مالیات بر درآمد شرکت‌ها، مالیات بر درآمد اشخاص حقیقی، مالیات بر ثروت، مالیات بر کالا و خدمات، نرخ تورم، نرخ بیکاری و رشد تولید ناخالص داخلی بر ضریب جینی (شاخص نابرابری توزیع درآمد) مورد مطالعه قرار گرفته است. نتایج برآورد الگو نشان می‌دهد که اثر مالیات بر درآمد اشخاص حقوقی، مالیات بر ثروت، نرخ تورم و رشد اقتصادی بر ضریب جینی مثبت و معنادار است. هر چه این متغیرها افزایش یابد، ضریب جینی افزایش می‌یابد و نابرابری درآمد بیشتر می‌گردد. اثر مالیات بر درآمد اشخاص حقیقی، مالیات بر ارزش افزوده و نرخ بیکاری بر ضریب جینی منفی و معنادار است، به عبارتی هرچه این متغیرها افزایش یابد، ضریب جینی کاهش می‌یابد.

کلیدواژه‌ها

عنوان مقاله [English]

Evaluation Of Tax Policies on Income Distribution using the GMM Approach

نویسندگان [English]

  • Khosro Noormohamadi 1
  • Abbas Arabmzar 2
  • Nader Mehregan 3
  • Bamdad Partovi 4
1 Ph.D in Economics, Faculty of Human Sciences, Islamic Azad University, Abhar Branch, Abhar, Iran
2 Associate Professor of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran
3 Professor of Economics, Faculty of Economics and Social Sciences, Bu-Ali Sina University, Hamedan, Iran
4 Assistant Professor of Economics, Faculty of Human Sciences, Islamic Azad University, Abhar Branch, Abhar, Iran
چکیده [English]

Unequal distribution of income and wealth in society will cause serious problems in the economic, social and political spheres. In this regard, tax resources are the most important tools of the government to improve and redistribute income. Considering the role and importance of taxes in income distribution, this study intends to evaluate the tax revenues in terms of income distribution in the provinces of the country using 2006 to 2016 data and the GMM model. In this regard, the effect of corporate income tax, personal income tax, wealth tax, tax on goods and services, inflation rate, unemployment rate and GDP growth on the Gini coefficient (income distribution inequality index) has been considered. Based on the results, the effect of corporate income tax, wealth tax, inflation rate and economic growth on Gini coefficient is positive and significant. As these variables increase, the Gini coefficient increases and income inequality increases. The effect of personal income tax, value added tax and unemployment rate on the Gini coefficient is negative and significant, in other words, as these variables increase, the Gini coefficient decreases.

کلیدواژه‌ها [English]

  • Direct and Indirect Taxes
  • Income Inequality
  • Gini Coefficient
  • GMM Approach

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