نوع مقاله : مقاله پژوهشی
نویسندگان
1 دانشکده علوم اداری و اقتصاد، دانشگاه اصفهان
2 اقتصاد ، دانشگاه اصفهان
چکیده
کلیدواژهها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
In order to reduce speculative behavior in Iran's economy, the Capital Gains Tax Law was approved in the Islamic Parliament in 2023.
According to Keynes' theory of liquidity preference, bank term deposits are an example of the speculative motive for holding money. Therefore, increasing the share of bank term deposits in Iran's economy is known as a potential capacity in the occurrence of speculative behavior in the economy. On the other hand, the government has faced financial stability as a result of the embargo, and this instability can lead to stagnation and chronic inflation in the economy. Now the question is, can a tax on such deposits be a suitable solution for financing the government and controlling inflation in Iran's economy?
This research aims to explore the impact of the tax shock on the amount of bank term deposits as a new tax capacity in the event of budget deficit in the framework of a New Keynesian Dynamic Stochastic General Equilibrium Model.The findings indicate that implementing this tax as a shock can lead to a decrease in the government budget deficit and inflation while it can increase consumption. Therefore, it can be an effective tool for curbing inflation.
کلیدواژهها [English]
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