Policy Choices in Iran's Current Tax Regime

Journal
Crivellaro, J.
Iran
Bulletin for International Taxation 2011 (Volume 65), No. 9
PriceUSD 45

In this article, the author considers recent developments in the Iranian tax system from the specific perspective of tax policy. In particular, he focuses on the limited attempts to extend the tax base, whilst subsidizing lower earners and encouraging domestic industry.