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Kazemi Zaroomi, Hasan, Jafari Samimi, Ahmad, Karimi Potanlar, Saeed. (1399). The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model. نشریه علمی دانشگاه سیستان و بلوچستان, 12(1), 5-19. doi: 10.22111/ijbds.2020.5434
Hasan Kazemi Zaroomi; Ahmad Jafari Samimi; Saeed Karimi Potanlar. "The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model". نشریه علمی دانشگاه سیستان و بلوچستان, 12, 1, 1399, 5-19. doi: 10.22111/ijbds.2020.5434
Kazemi Zaroomi, Hasan, Jafari Samimi, Ahmad, Karimi Potanlar, Saeed. (1399). 'The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model', نشریه علمی دانشگاه سیستان و بلوچستان, 12(1), pp. 5-19. doi: 10.22111/ijbds.2020.5434
Kazemi Zaroomi, Hasan, Jafari Samimi, Ahmad, Karimi Potanlar, Saeed. The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model. نشریه علمی دانشگاه سیستان و بلوچستان, 1399; 12(1): 5-19. doi: 10.22111/ijbds.2020.5434

The Effect of Inflation Targeting on Indirect Tax Performance in Selected Countries Using Propensity Score Matching Model

International Journal of Business and Development Studies
دوره 12، شماره 1، شهریور 2020، صفحه 5-19    اصل مقاله (451.57 K)
شناسه دیجیتال (DOI): 10.22111/ijbds.2020.5434
نویسندگان
Hasan Kazemi Zaroomi1؛ Ahmad Jafari Samimi2؛ Saeed Karimi Potanlar3
1Ph.D. Student of Economics, Department of Economics, University of Mazandaran Babolsar, Iran,
2Professor of Economics, Department of Economics, University of Mazandaran
3Associate Professor of Economics, Department of Economics, University of Mazandaran. Babolsar, Iran.
چکیده
Inflation targeting framework has become a predominant monetary approach across the globe. Williams (2015) believes that in a very real sense, almost all economies are inflation targeters -either explicit or implicit- now.(1) Due to the increasing spread of this policy, it is necessary to consider the way it affects macroeconomic variables. using prevalent economic models for evaluating the effectiveness of inflation targeting causes bias selection which for solving this problem, it is proposed propensity score matching model. the goal of this paper is to evaluate the effect of the adoption of Inflation Targeting policy on indirect taxes and its components in two selected groups of oil exporter and oil importer countries during 1990-2016 by using propensity score matching model. our results have shown that inflation targeting adoption in average has a positive and significant effect on indirect tax revenues in oil importer countries group but its effect on indirect tax revenues in oil exporter countries is insignificant.
JEL Classification: E5, H2, C21.
کلیدواژه‌ها
Indirect Tax؛ Inflation Targeting؛ Monetary Policy؛ Policy Evaluation؛ Propensity Score Matching
مراجع
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