Tax and economic Development Case study in Iran, OPEC, OECD countries using co integration

In this research the relationship between tax, and economic development in Iran, and selected countries of OECD, and OPED are studied. The result of this study during 1963-2010 shows, that there has been no long-term balanced relationship between tax, and economic development in Iran. One of the major rescans for this can be found in the excessive reliance on oil revenues, and the defects in tax system structure in Iran. Also in 26 OECD member countries during 1998-2011, show that there is a long-term balanced relationship, and a causal relationship between tax and economic development, and tax has had a negative effect with economic development. However, the study on the selected OPEC member countries during 1994- 2011. Using co-integration test of Pedroni and kao, show no long-term balanced, and Co-integrated relationship between tax and economic development, in which can be attribute to reliance of the economy of these countries on oil revenues.