Investigating the Break and the Structural Changes of Tax in United States

  •  Alireza Shakibaei    
  •  Mohammad Reza Ahmadinejad    


Structural alterations has made essential changes in the development of countries' economy, international trading and the expansion of urban centers. Structural changes are defined as an alteration in proportional weight of important parts in the major indices such as the output of governments' expenditure, taxes, etc. Since change in traditional structures of economical factors to new structures is one of the most effective reasons of growth and development in the economy of governments, the attention of governments to influencially important economical factors, and studying the process of changes in important parts of economy such as tax has been considered. So considering the important role of tax in the countries’ economy the investigation of changes in the tax structure is of paramount importance, hence in the present study we have examined the structure changes of the types of taxes in America by using the Bai and Perron sequential procedure for the period 1971-2012. The results show that only the corporate tax has faced with the structural changes.

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