Alpanda, S., & Zubairy, S. (2013). Housing and Tax Policy. Journal of Money, Credit and Banking, 48(2-3), 485-512.
Amini, A., & Neshat, H. M. (2005). Estimate the Capital Time Series in the Iranian Economy during 1959-2002. Planning and Budgeting, 10(1), 53-86 (in Persian).
Aronsson, T., & Mannberg, A. (2015). Relative Consumption of Housing: Marginal Saving Subsidies and Income Taxes as a Second-best Policy? Journal of Economic Behavior & Organization, 116, 439-450.
Bahrami, J., & Aslani, P. (2011). The Analysis of Oil Shocks Effects on Residential Investment Dynamic Stochastic General Equilibrium Model on Real Business Cycles Theory. Journal of Economic Modeling Research, 1(4), 57-82 (in Persian).
Berkovec, J., & Fullerton, D. (1992). A General Equilibrium Model of Housing, Taxes and Portfolio Choice. Journal of Political Economy, 100(2), 390-429.
Best, M. C., & Kleven, H., J. (2018). Housing Market Responses to Transaction Taxes: Evidence from Notches and Stimulus in the U.K. The Review of Economic Studies, 85(1), 157-193.
Bobo, G. R., & Nur, J. (2014). Housing Tenure in an OLG Economy with Taxation and Bequests. Retrieved from SSRN:
https://ssrn.com/abstract=2645727
Bye, B., & Åvitsland, T. (2003). The Welfare Effects of Housing Taxation in a Distorted Economy: A General Equilibrium Analysis. Economic Modelling, 20(5), 895-921.
Central Bank of Islamic Republic of Iran. (2015). Retrieved from
https://www.cbi.ir/default_en.aspx
Chamley, C. (1986). Optimal Taxation of Capital Income in General Equilibrium with Infinite Lives. Econometrica, 54(3), 607–622.
Cremer, H., & Gahvari, F. (1998). On Optimal Taxation of Housing. Journal of Urban Economics, 43(3), 315-335.
Dyreng, S. D., Hanlon, M., Maydew, E. L., & Thornock, J. R. (2017). Changes in Corporate Effective Tax Rates over the Past 25 Years. Journal of Financial Economics, 124(3), 441-463.
Eerola, E., & Määttänen, N. (2006). On the Political Economy of Housings Tax Status. Topics in Macroeconomics, 6(2), 1-20.
Eerola, E., & Määttänen, N. (2013). The Optimal Tax Treatment of Housing Capital in the Neoclassical Growth Model. Journal of Public Economic Theory, 15(6), 912-938.
Evans, A. W. (2012). Optimal Tax Theory and the Taxation of Housing in the US and the UK. Journal of Property Research, 29(4), 368-378.
Fuest, C., Huber, B., & Nielsen, S. B. (2004). Capital Gains Taxation and House Price Fluctuations.
Department of Economics Copenhagen Business School Working Paper, Retrieved from
https://www.econstor.eu/bitstream/10419/208491/1/cbs-wp2004-16.pdf
Gahvari, F. (1984). Incidence and Efficiency Aspects of Differential Taxation of Residential and Industrial Capital in a Growing Economy. Journal of Public Economics, 25, 211-233.
Gervais, M. (2002). Housing Taxation and Capital Accumulation. Journal of Monetary Economics, 49(7), 1461-1489.
Goodman, J. (2006). Houses, Apartments, and the Incidence of Property Taxes. Housing Policy Debate, 17(1), 1-26.
Hendershott, P. H., & Won, Y. (1992). Introducing Risky Housing and Endogenous Tenure Choice into a Portfolio-based General Equilibrium Model. Journal of Public Economics, 48, 293-316.
Jalali-Naini, A. R. (2003). Economic Growth in Iran: 1950-2000.
Institute for Research and Planning Development, Retrieved from
http://handresearch.org/papers/77.pdf
Judd, K. L. (1985). Redistributive Taxation in a Simple Perfect Foresight Model. Journal of Public Economics, 28(1), 59–83.
Kavand, H. (2009). Explain the Effects of Oil Revenues and Monetary Policies with a Real Business Cycle Model for the Iranian Economy (Unpublished Doctoral Dissertation). University of Tehran, Iran (in Persian).
Kim, J. B., Li, Y., & Zhang, L. (2011). Corporate Tax Avoidance and Stock Price Crash Risk: Firm-level Analysis. Journal of Financial Economics, 100, 639–662.
Norregaard, M. J. (2013). Taxing Immovable Property Revenue Potential and Implementation Challenges.
International Monetary Fund, Retrieved from
https://www.imf.org/-/media/Websites/IMF/imported-full-text-pdf/external/pubs/ft/wp/2013/_wp13129.ashx
Rafei, M., & Bahrami, J., & Daneshjafari, D. (2014). Evaluation of Fiscal Policy for Economy of Iran in a Dynamic Stochastic General Equilibrium Model based on Real Business Cycles. Journal of Economics Research, 14(3), 33-65 (in Persian).
Ramsey, F. P. (1927). A Contribution to the Theory of Taxation. The Economic Journal, 37, 47–61.
Saarimaa, T. (2009).
Studies on Owner-occupied Housing, Taxation and Portfolio Choice. Retrieved from
https://erepo.uef.fi/bitstream/handle/123456789/8711/urn_isbn_978-952-219-207-3.pdf?sequence=1
Skinner, J. (1996). The Dynamic Efficiency Cost of not Taxing Housing. Journal of Public Economics, 59, 397–417.
Sullivan, M. (2010). Oil Drillers Gain Billions from Immoral Tax Break; Tax Notes is a Weekly Periodical. Tax Analysts, 1, 1183–1187.
The Global Competitiveness Report. (2015-2016). World Economic Forum. Retrieved from
https://www.weforum.org/
Zarra Nezhad, M., & Anvari, E. (2013). Designing Optimum Monetary and Fiscal Policies of Iran under Uncertainty in Micro-founded Macroeconomic Model. Journal of Financial Monetary Economics, 19(3), 1-28 (in Persian).
