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The Impact of Trade Openness on Labor Force Participation Rate
, M.Sc. Thesis Sharif University of Technology ; Madanizadeh, Ali (Supervisor)
Abstract
In this article we investigate the impact of trade openness on labor force participation rate. We use tariff rate as the main indicator of trade openness and we employ the number of regional trade agreements of neighbouring countries to diminish the endogeneity of the tariff rate variable. The results of the article show that the correlation of tariff rate and participation rate is negative and significant. Moreover, this correlation is robust controling for different variables and using various regression specifications. 1 percentage point decrease in tariff rate is correlated with 2-3 percentage point increase in participation rate and this relationship attenuates in the medium-run
Import tax evasion and avoidance: evidence from Iran
, Article Quarterly Review of Economics and Finance ; Volume 75 , February , 2020 , Pages 31-39 ; Vesal, M ; Pilvar, H ; Sharif University of Technology
Elsevier B.V
2020
Abstract
While import taxes are easier to levy, there is increasingly more evidence that importers engage in trade tax evasion. The literature uses, trade gap, the difference between reports from the two ends of a trade link, as a proxy for illegal imports. Many papers have found a robust positive correlation between import tax rates and the trade gap. However, like any other tax, importers could avoid paying import duties through legal provisions. Such opportunities are abundant in Iran and could impose a downward bias on the evasion elasticity estimates. Using disaggregated trade reports from 21 partners and Iran Customs Administration from 2004 to 2013, we show three results. First, a...