Implementation of Value-Added Tax on Iran Banking Services: An Application of DSGE Model

Ahmad Gholami and Hossein Abasinejad
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Ahmad Gholami: Department of Economics, University of Tehran
Hossein Abasinejad: Department of Economics, University of Tehran

Journal of Money and Economy, 2016, vol. 11, issue 3, 283-303

Abstract: In the Value Added Tax (VAT) system some goods and services, such as banking services, are exempted from taxes. Based on theoretical foundations, exempt treatment leads to several distortions and inefficiencies in the economy. In order to understand the importance of exemption on macroeconomic fluctuations as well as the fundamental

Keywords: VAT; Banking Services; Exempt Treatment; Dynamic Stochastic General Equilibrium (search for similar items in EconPapers)
Date: 2016
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