Abrishami, Hamid; Mehrara, Mohsen; Sadeghein, Ali - In: Iranian Economic Review 15 (2010) 2, pp. 105-123
In this paper the Auto Regressive Distributed Lag(ARDL) model has been utilized in order to study the long-terun relations among the elements of direct taxes on the income distribution within the years 1971-2004 and during the third Five-Year Economic Development Plan. Long-terun relations imply...