Romanian Economic Journal, Volume (16), No (49), Year (2013-9) , Pages (115-125)

Title : ( Generational Accounting in Iran )

Authors: Mahdi Salehi , Mehdi Behname , Monireh Najayian ,

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The aim of this paper is to study of the generation accounts for Iranian’s generation. We applied the method of Auerbach, Gokhale and Kotlihoff (1991) on the period 1967-2008 in Iran. Our calculation shows with compare to industrial countries, fiscal burden for Iranian’s population is very chip and that depend on fiscal system in Iran. Except the recent years the rate of tax in Iran has been very low. The generation account for the old people (40 olds) is 2117 $ but the future generation (t+1) is 36985 $. The share of male and female, during the years, in this burden is similar. Fiscal burden for Iranian’s generation is low but this population should support other burden that calls inflation. Because when the government do not receive the tax income, a low generation account transfer to price general level.


, Generational Accounting, Social benefits, Governmental costs, Tax, Iran
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author = {Salehi, Mahdi and Behname, Mehdi and Monireh Najayian},
title = {Generational Accounting in Iran},
journal = {Romanian Economic Journal},
year = {2013},
volume = {16},
number = {49},
month = {September},
issn = {1454-4296},
pages = {115--125},
numpages = {10},
keywords = {Generational Accounting; Social benefits; Governmental costs; Tax; Iran},


%0 Journal Article
%T Generational Accounting in Iran
%A Salehi, Mahdi
%A Behname, Mehdi
%A Monireh Najayian
%J Romanian Economic Journal
%@ 1454-4296
%D 2013