تحلیل مقایسه ای آثار توزیعی مالیات بر درامد در اسلام و نظام مالیات بر درامد در ایران

The Role of taxes in reduction of economic, inequalities, has been a
controversial subject in recent decades.
Destructive effects of progressive taxes on efficiency and problems of tax
compliance, have been considered in tax reform programs worldwide.
introduction
of an Islamic income tax system; with all its progressive
features, and its popularity seems to be effective in correcting the
distributive outcomes of existing income tax system.
We have compared the distributive effects of two systems, in this article,
and appraised the Khoms, as a major income tax in lsalm, to replace the
corresponding income taxes.
Distributive effects of two systems, were estimated by current tax
incidence approach under four tax shifting assumptions.
Suits index of progressivity, indicates that the proposed replacement in
general, improves income distribution: Our estimations indicate that tax
burden of Khoms is lower than that of similar taxes. In sum, the Khoms
system, improves the index of vertical equity, leading to a lesser degree o]
distortion in economic efficiency