In 1979, twenty‐five hundred years of monarchy came to an abrupt end in Iran. Since the establishment of the Islamic Republic, the new regime has weathered internal uprisings, a costly war with Iraq, and international sanctions. It is interesting to learn the extent to which economic...

The paper examines empirically the changes in the tax mix of the OECD countries in response to economic growth from 1980 to 1999. It is found that economic growth, measured by GDP per capita, has had a significant effect on the tax mix of the OECD countries. Analysis reveals that different taxes...

A relatively strong performance of the North American stock markets during the last two decades, notwithstanding the sharp decline experienced in the year 2000 and beyond, has set the stage for an empirical investigation of the possible effects that stock wealth, among other variables, can have...