تحليل تقاضاي خانوار براي خدمات در ايران با تاكيد بر گوه مالياتي

Using Tax Wedge

This study analyzes the relationship between the householdʹs demand for formal services and their close substitutes in the informal economy (including do-it-yourself activities). The tax wedge is included in the analysis as an explanatory variable, which is used as a proxy for the ratio of the formal services prices to the price in the informal market. Using the Iranian macroeconomic time-series data, the Johanson-Juselius cointegration method and error correction model are applied to estimate the demand, and then the long-run price elasticities and tax wedge elasticities calculated. The structural changes due to economic shocks are examined by the estimated model.