An Analysis of the Effects of Tax Policies on Urbanization Growth in Iran

Urbanization growth which is one of the most important issues in the housing sector studies has deeply influenced Iran's urban population in recent years. Tax policies in the housing sector have affected urbanization growth by their impact on the number of construction licenses issued.These tax policies are a tool in urban policy and urban development programs, and in this study, it has been viewed from the economic. The aim of this study is to evaluate the effect of tax policies on urbanization growth for which dummy variable were used. For this purpose, the ARDL model and coefficients stability tests were applied for 1990-2013 data. The results from CUSUM and CUSUMSQ tests and the model show that the estimated coefficients for the period have been stable due to the adopted policies and these policies have led to a decrease in urbanization growth.