نوع مقاله : علمی - پژوهشی
نویسندگان
1 دانشیار، گروه حسابداری، دانشکده مدیریت و حسابداری، دانشگاه آزاد اسلامی واحد تنکابن، تنکابن، ایران
2 استادیار، گروه مالی، دانشکده حسابداری و مدیریت، دانشگاه آزاد اسلامی واحد کرج، البرز، ایران
چکیده
کلیدواژه‌ها
موضوعات
عنوان مقاله [English]
نویسندگان [English]
Neoclassical growth model is widely used as a tool of macroeconomics and public finance. In the paper for the resistance economy, a standard neoclassical growth model with different tax shocks is built to analyze the relationships between tax rates and some of economic variables. The model of this paper, the model simulates the impulse responses of macroeconomic variables to the tax shocks (corporation income tax, personal income tax, consumption tax).
The data in this article are related to the fixed prices in the year 1390 and run annually from 1350 to 1399. Having logarithms taken, the variables are de-traded through Hodrick- Prescott filter.
The final model equations are linearized around the steady state and using Uhlig(1999) approach accidental equations are also linearized and are specified as space state pattern in Matlab software. Finally, the calibration of parameters are assessed, variables are simulated and compared with real data.
The outcome shows that the decreases in corporation and personal income tax rates lead to the decrease in price of shares, and the increase in consumption, output, and labor.
Also, the increase consumption tax rate lead to the increase in price of shares, and the decrease in consumption, output, labor and debt.
کلیدواژه‌ها [English]
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