AU - Abbasian, Ezatollah AU - Jafari, Mohammad AU - Nasiroleslami, Ebrahim AU - Farzaneh Mohammadi, Farzaneh TI - The Short and Long-run Elasticities of Tax Base Response to Business Cycles in Iran PT - JOURNAL ARTICLE TA - JSE JN - JSE VO - 8 VI - 28 IP - 28 4099 - http://jemr.khu.ac.ir/article-1-1454-en.html 4100 - http://jemr.khu.ac.ir/article-1-1454-en.pdf SO - JSE 28 ABĀ  - In recent years, with increasing of international sanctions and oil revenues falling in Iran, more attention has paid to public spending and taxes as a source of government financing. In this regard, numerous studies have focused on the issue of taxation and its role in economic development. However, the most studies in Iran analyses the role of taxes on macroeconomic variables such as economic growth, inflation and income inequality, and there is no research in the row of the changes in tax income over the business cycle. In this study, using the dynamic least squares method, short and long-run elasticity of tax bases in Iran in response to changes in GDP over the period 1973-2014 is calculated. The results shows that in the long run, the elasticity of income and corporate tax are statistically greater than one and for other tax bases are not significantly different from the unit. In the short run, elasticity of corporate tax is different from unit and other tax bases were not significantly different than unity. According to these results, it is suggested that the Iranian government should have less focusing on income and corporate tax during the recession period CP - IRAN IN - Department of Economics LG - eng PB - JSE PG - 7 PT - Applicable YR - 2017