Publications

The study is aimed at an examination of the relationship between tax effort and oil revenues. So, data from five oil exporting countries including Iran, Bahrain, Kuwait, Qatar and Algeria are used in the study. Accordingly, a regression model of suitable tax ratio is extracted for the period 2000-2009 using panel-data method. In this study, potential tax revenue and potential GDP are first calculated based on Hodrick-prescott filter. Then the proposed model were estimated.