عنوان مقاله [English]
olongs and tax system is inflexible (Tanzi hypothesis). In order to test Tanzi effect in Iran in short and long run seasonal data in 1360
1380(1981-2001) has been used and OLS and MLE have been
applied. Resultes indicates that the lag length is almost 23 months and elasticity is more than unit (OLS). In MLE method, lag is 16 months and elasticities less than unit and with war dummy variable, the lag
islO month. In short-run, lag is estimated to be 18 months and, instead of increasing, inflation decreases nominal tax revenues. Thus Tanzi
effect in short run is stronger than long run in Iran economy.