آینده‌پژوهی اثر انصاف و پیچیدگی مالیاتی بر رفاه اقتصادی استان‌های ایران

Ahmadvand, N., Alizadeh, M., Fitras, M. N., & Delfan, M. (2021). Nonlinear effects of government public spending on social welfare (approach NARDL). Quarterly Journal of Applied Theories of Economics, 8(4), 161-200. https://doi.org/10.22034/ecoj.2022.47764.2928 [In persian]  

Altejayi, E., Azad Pour, S., and Basiri, B. (2018). The Impact of Tax Complexity on Economic Growth in a Group of Developed Countries. Tax Research Journal, 40(88), 43-63. http://taxjournal.ir/article-1-1589-fa.html [In persian]

Amini, Z. al-A., and Attaollahi, H. (2024). Reforming Tax-Centric Policies: A Path Towards Combating Tax Evasion. 13th Iranian Finance and Taxation Conference, 1-31. [In persian] 

 Arinze, S. and Odior, E. S. (2023). “Implications of Import tariff changes on household welfare in Nigeria: A CGE model approach. International Journal of Developing and Emerging Economies, 11(1), 54-82. (DOI: https://doi.org/10.37745/ijdee.13/vol11n15482

Ashrafi, Y., Salimi Far, M., Adeli, M. H., and Tavakolian, H. (2018). Investigating the Effect of Government Expenditures on Welfare in Iran: Application of Dynamic Stochastic General Equilibrium Models. Journal of Research and Policies, 26(85), 33-82 http://qjerp.ir/article-1-1940-fa.html [In persian]

Baghaani, A., and Hasani, A. (2020). An Examination of the Complexity of Tax Laws in the National Tax System. Quarterly Journal of Contemporary Legal Thoughts,  1(1), 24-38. https://www.lthjournal.ir/article_241598.html [In persian]

Bakhtiari, S., Ranjbar, H., and Ghorbani, S. (2012). A Composite Index of Economic Welfare and Its Measurement for Selected Developing Countries. Scientific Research Journal, Journal of Economic Growth and Development Research, 3(9), 41-58.  https://dor.isc.ac/dor/20.1001.1.22285954.1391.3.9.3.7 [In persian]

Bastani, S. & Waldenström, D. (2018). How Should Capital be taxed? Theory and Evidence from Sweden. IZA Discussion Papers, No. 11475. Institute of Labor Economics (IZA), Bonn. https://hdl.handle.net/10419/180493

Carroll, D. A. (2009). “Diversifying Municipal Government Revenue Structures: Fiscal illusion or instability?”. Public Budgeting & Finance, 29(1), 27-48. https://onlinelibrary.wiley.com/doi/10.1111/j.1540-5850.2009.00922.x

Dolati, M. (2023). A Review of the Efficiency of the Tax System in Iran. Quarterly Journal of New Research in Management and Accounting, 6(4), 173-187. https://civilica.com/doc/1785260 [In persian]

Emamimibodi, M., Sameti, M., & Sharifi Ranani, H. (2020). The Effect Terms of Productivity, Fiscal and Monetary Policies on Social Welfare in Modeling, and Commitment: Based on Ramsey Problem. Journal of Economics, 11(2), 97-126. https://ecoj.sbu.ac.ir/article_100965.html?lang=en)  [In persian]

Evans, C., & Tran-Nam, B. (2013). Towards the Development of a Tax System Complexity Index, UNSW Australian School of Business Research Paper, 2013, 1-24. https://papers.ssrn.com/sol3/papers.cfm?abstract_id=2216322

Ghadari, B. (2023). Investigating the Impact of Knowledge-Based Economic Components on Economic Welfare in Iranian Provinces. Master's Thesis, Ahlulbayt International University [In persian]

Ghaffari Fard, M., Maleki Nasr, H., and Hadegh, S. M. (2021). Examining the Impact of the Composite Index of Knowledge-Based Economy on Unemployment Control in Iranian Provinces. Research Institute for Policy Science, 31(1), 91-108. https://doi.org/10.22034/rahyaft.2021.10593.1180  [In persian]

Ghaffari Fard, M., Sadeghi Shahdani, M., and Ghadari, A. B. (2024). Examining the Impact of Knowledge-Based Economic Components on Economic Welfare in Iranian Provinces. Quarterly Journal of Economic Geographic Research, 5(15), 67-83. https://doi.org/10.30470/jegr.2024.2022962.1148  [In persian]

Ghaffary Fard, M., Ghavami, S. H., & Saberizadeh, R. (2025). Future research on enhancing labor productivity within the framework of a knowledge-based economy across the expanse of Iran. Geography and Regional Future Studies, 2(4), 86-99. https://doi.org/10.30466/grfs.2025.55663.1072 [In persian]

Ghasemi, H. (2024). Investigating the Impact of Composite Knowledge-Based Components on the Development of the Tourism Industry in Selected Islamic Countries. Master's Thesis, Ahlulbayt International University. [In persian]

Hari, H. R., Jalayi, S. A., and Lashkari, M. (2020). Investigating the Impact of Business Cycles on Economic Welfare Index in Iran. Scientific Quarterly Journal of Economic Researches in Iran, 25(82), 149-172. https://doi.org/10.22054/ijer.2020.11913 [In persian]

Hoseinpour, M., Mousavi, M., & Ghalehteimouri, K. J. (2024). Enhancing urban and regional development for border security in Iran: A futures study of West Azerbaijan province. Town Reg. Plan., 84, 15–28. http://dx.doi.org/10.38140/trp.v84i.7823

Hugo, A. S., Sumaryoto, S., Sugiyanto, S. (2022). The effect of investment on economic growth and human development index and community welfare (case study in Bekasi Regency). International Journal of Economics, Business and Accounting Research, 6(1), 195-205. https://doi.org/10.29040/ijebar.v6i1.4705

Karimi, J., and Karimi Patanlar, S. (2020). Modeling the Factors Influencing Tax Evasion in the Iranian Economy Based on a Bayesian Averaging Approach. Scientific Journal (Quarterly) of Economic Policies and Researches, 29(100), 105-152. http://qjerp.ir/article-1-2870-en.html [In persian]

Khaki, A. (2011). Estimating Tax Evasion and Its Determinants in the Iranian Economy, Doctoral Thesis, Ministry of Science, Research and Technology - University of Mazandaran, Faculty of Administrative and Economic Sciences. [In persian]

Khan, R., & Morrissey, O. (2023). Income diversification and household welfare in Uganda 1992-2012. Journal of Food Policy, 116, 116-124. https://doi.org/10.1016/j.foodpol.2023.102421

Liu, Y., & Feng, H. (2015). Tax structure and corruption: cross-country evidence. International Center for Public Policy, 1-27. https://icepp.gsu.edu/files/2015/03/ispwp1427.pdf

Maples, A., Sawyer, A., & Pau, C. (2007). Complexity of New Zealand's tax laws: An empirical study. Australian Tax Forum, 22(1), 59-92. https://www.taxinstitute.com.au/resources/journals/australian-tax-forum/2007/complexity-of-new-zealand-s-tax-laws-an-empirical-study

Mousavi, M. N., Ghalehteimouri, K. J., Alizadeh, I. S., Bahramijaf, S., Shamsoddini, A. (2024). The Impact of Urban Governance on Enhancing Resilience in Informal Settlements: A Case Study from Jafarabad, Kermanshah. Journal of Urban Development and Management, 3(2), 95-108. https://doi.org/10.56578/judm030202

Mousavi, M. N., Shirazi, S. A., Nasar-u.-Minallah, M., & Bayramzadeh, N. (2025). Introducing the Mousavi Primate City Index for Iran’s Urban System assessment. GEOGRAPHY, ENVIRONMENT, SUSTAINABILITY, 18(1), 44–53. https://doi.org/10.24057/2071-9388-2025-3218

Osberg, L. (2014). Index of Economic Well-Being. Encyclopedia of Quality of Life and Well-Being Research. Springer Netherlands. https://doi.org/10.1007/978-94-007-0753-5_1403

 Oueslati, W. (2015). Growth and Welfare Effects of Environmental Tax Reform and Public Spending Policy. Economic Modelling, 45, 1-13. https://doi.org/10.1016/j.econmod.2014.10.040

Priyawan, S. (2023). The influence of government investment, private investment, human capital, and social capital on the public welfare through economic growth in East Java province. International Journal of Business and Management Invention (IJBM). 12(2), 28-38. DOI: 10.35629/8028-12022838

Raghfar, H., Mousavi, M. H., Afrooz Klardehi, G., & Steel, M. (2016). A Study of Tax Policy Effects on Consumers’ Welfare through Overlapping Generation Model. Quarterly of Iranian National Tax Administration, 24(31), 31-58. http://taxjournal.ir/article-1-980-en.html [In persian]

Rasoli, M., Saidpour, S., Ghalehteimouri, K. J., Mousavi, M., & Khedmatzadeh, A. (2023). Identification of Optimal Routes in Urban Physical Vulnerable Textures for Emergency Evacuation in Saqez City. AMJ, 7(1), 205–226. Retrieved from https://so02.tci-thaijo.org/index.php/jam/article/view/259413

Richardson, G. (2005). Determinants of tax evasion: A cross-country investigation. Journal of International Accounting, Auditing and Taxation, 15(2), 150-169. https://doi.org/10.1016/j.intaccaudtax.2006.08.005

Sabar Mahani, M., Zeynolzadeh, M., Jalayi Esfand Abadi, & Zayandeh Rudi, M. (1401). Investigating the Shocks of Real Sectors of the Economy on the Economic Welfare Index in Iran. Scientific-Research Quarterly Journal of Social Welfare, 22(87), 105-148. http://dx.doi.org/10.32598/refahj.22.87.4008.1  [In persian]

Safari Namivandi, M., Ganjaeian, H., & Mohammadian, K. (2025). Analysis of the role of geomorphology in the economic situation of the border strip (Case study: border strip of Kurdistan province). Geography and Regional Future Studies, 3(1), 1-15. https://doi.org/10.30466/grfs.2025.55272.1054 [In persian]

Shahabadi, A., & Azghand, H. (2018). The Impact of Economic Complexity on Social Welfare in Selected Developing Countries. Quarterly Journal of Commerce Research, 23(89), 89-122. https://dor.isc.ac/dor/20.1001.1.17350794.1397.23.89.4.2  [In persian]

Shahiki Tash, M. N., Molaei, S., & Dinarzahi, K. (2014). Examining the Relationship Between Economic Growth and the Social Welfare Coefficient in Iran Based on the Bizin Approach. Scientific Research Journal, Researches of Economic Growth and Development, 4(16), 41-52. https://dor.isc.ac/dor/20.1001.1.22285954.1393.4.16.3.2 [In persian]

Talebi, Z., and Azazi, M. I. (2016). Investigating the Impact of Taxes on the Economic, Social, and Emotional Welfare of Citizens in Zahedan County, Sistan and Baluchestan Province. Master's thesis, University of Sistan and Baluchestan, Faculty of Management and Accounting. [In persian]

Zaroki, S. , Ahmadi, A. , Boushehri, M. and Yadollahi Otaghsara, M. (2024). Analysis of the Effect of Globalization on Economic Well-Being in Iran: Emphasizing the Dimensions and Components of Globalization. Journal of Applied Economics Studies in Iran, 13(50), 45-80. https://doi.org/10.22084/aes.2024.28403.3637 [In persian]

Zaroki, S. , Jafari Samimi, A. and Shirsavar, V. (2023). Analyzing the Impact of Fairness and Tax Complexity on the Poverty Gap in Urban and Rural Areas of Iranian Provinces. Economic Analyses and Development of Iran, 9(24), 121-140. https://doi.org/10.22051/ieda.2024.45808.1392 [In persian]

Zarouki, S. , Ahmadi, A. , Hasanpour Varkolaei, M. and zare Chamazakhti, M. R. (2024). Analysis of the Effect of Public and Private Investment on Economic Well-being in Iran during 5 Decades. Stable Economy Journal, 5(1), 1-27. https://doi.org/10.22111/sedj.2024.47445.1422 [In persian]

Zarouki, S., Malatbar Firuzjayi, F., Nasir Nejad Nashli, S., & Noroozi, M. (2024). Analysis of the Effect of Tax Fairness and Complexity on Economic Welfare in Iran. Scientific Journal (Quarterly) of Research and Economic Policies, 31(108), 201-250. https://qjerp.ir/article-1-3426-fa.html [In persian]