تاثير ماليات وصادرات براشتغال بخش كشاورزي ايران

The Effect of Tax and Exports on Agricultural Sectorʹs Employment in Iran

Agricultural sector is one of the most significant sectors in Iran. This sector accounts for a significant share of GDP, employment and non-oil exports in the economy. Moreover, it produces food and also raw materials used to produce manufacturing products. Therefore, the effects of macro policies on agriculture need to be well understood . This study aims to investigate the effects of exports and tax policy on agricultural employment in Iran during the period 1979 - 2005. Autoregressive distributed lag (ARDL) approach is used to estimate the empirical model. The findings of this study show that direct tax has significant and negative effect on agricultural employment while exports have significant and positive effect.