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Original Articles

Assessing Subsidies and Indirect Taxes in Iran: A Social Welfare Perspective

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Pages 233-246 | Received 01 Sep 2010, Accepted 01 Sep 2011, Published online: 12 Feb 2014

References

  • Atkinson, A. B. 1970. “On the measurement of inequality.” Journal of Economic Theory, 2: 244–263.
  • Kakwani, N. and H. H. Son. 2003. “On Assessing Government Fiscal Policies with Application to the Philippines.” In Handbook on Public Sector Performance Review, Vol. 3. Washington D.C.: The World Bank.
  • Mousavi Jahromi, Y. 2002. “Marginal cost of social welfare from indirect taxes (Iran consumer Tax in 1994).” Iranian Journal of Trade Studies, 6(22): 187–209.
  • Soares, S. and R. Osorio. 2007. “The impact of relative price on welfare and inequality in Brazil.” Working Paper 37, International Poverty Centre, Brasilia.
  • Son, H. H. 2003. “Is Thailand’s fiscal system pro-poor: Looking from income and expenditure components.” The World Bank.
  • Son, H. H. and N. Kakwani. 2006. “Measuring the impact of prices on inequality with applications to Thailand and Korea.” Journal of Economic Inequality, 4(2): 181–207.
  • Statistical Centre of Iran. 2007. “Household expenditure and income data for urban area.” Statistical Center of Iran, Tehran.
  • Statistical Centre of Iran. 2007. “Household expenditure and income data for rural area.” Statistical Center of Iran, Tehran.
  • Varian, H. R. 1992. Microeconomic Analysis. 3rd edn. New York: Norton.

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