نشریه تحلیل های اقتصادی توسعه ایران
سال نهم شماره 1 (پیاپی 23، بهار و تابستان 1402)

Based on experiences and theoretical analysis, sustainability development is considered an important concept in the progress literature. Sustainable development has three components: economic, social and environmental. Based on this, sustainable development will be realized when there is economic stability along with social and environmental monitoring. Financial stability influences sustainable development directly by affecting sustainable development financing, and indirectly by affecting one of its main dimensions, namely economic development. Therefore, it can be concluded that sustainable development is impossible without stability and financial development.
As a result, in this study, the first step is to create a new composite indicator called sustainable development and high-quality financial stability for detailed and comprehensive analysis. After constructing composite indicators, the mutual impact of sustainable development and high-quality financial stability in the period of 2010-2020 in the countries of Iran, Turkey, Armenia, Pakistan and Iraq with the corrected ordinary least squares (FMOLS) approach and the combined group average estimate. (PMG) is checked in the tabular data space.
The results of the research indicate that there is a direct and significant relationship between sustainable development and financial stability, private investment and political stability in the long term, while the relationship between sustainable development and public investment is inverse and significant. Also, by examining causality, it was concluded that in the short term, the relationship between the variables is not bidirectional

Several factors affect the distribution of income in a society. One of these factors is risks such as economic and financial risk. Therefore, the purpose of this study is to investigate the effect of economic and financial risks on income distribution in D8 countries. PANEL ARDL method during 2010-2020 is used to estimate the model. The estimation results of the model have shown that both financial and economic risks have a negative and significant effect on the Gini coefficient in the short term and in the long term. This means that with the increase in the level of risk and instability in countries, the distribution of income in them worsens and a greater income gap is created. Also, the variables of GDP per capita and trade openness index also had a positive effect on the Gini coefficient of countries. In other words, the growth of per capita GDP and the openness of the economy have created more income opportunities for the rich groups and the income gap has increased. The government expenditure had a negative and significant effect on the Gini coefficient. In this way, it can be said that the financial policies of the government in these countries have been in line with the equal distribution of income.

The current study examines the impact of fragile states index on foreign direct investment in OPEC countries during 2006 to 2020. In order to investigate the impact of the components of the fragile states index on the inflow of foreign direct investment, the panel data method and STATA17 software have been used in this analysis. The results of the study show that the total FSI fragility index has a negative effect on the attraction of foreign direct investment in the studied countries. Also, in examining the effect of various components of the fragile states index (economic, social and political/cohesion), only the political and cohesion index has a significant and negative effect on the inflow of foreign direct investment, and the effect of economic and social components on the inflow of FDI is not significant. In other words, foreign investors are not sensitive to the economic situation and social environment of the investment destination country, and in fact, the security of the investment environment is effective in attracting foreign direct investment.

Optimum use of energy as one of the production inputs has been one of the main goals of many countries in the world (especially after the first oil shock of 1973). The sensitivity about the optimal energy consumption in the production sectors in developed countries is much higher than in developing countries, because many developing countries (especially oil countries) have better primary energy resources compared to most developed countries, which leads to the lack of sensitivity of this group of countries in optimal energy consumption. Energy intensity is one of the indicators of optimal energy consumption, which is affected by various variables, such that the variables representing fiscal policies are one of them. Therefore, the purpose of this paper is to study the impact of fiscal policy variables on the energy intensity of selected developing countries during the period of 2010-2020 using the generalized moments model (GMM). To achieve the goal of the research, three models have been estimated that, in addition to the control variables, government spending variables, paid subsidies and taxes are included as three variables (representing fiscal policies) in three separate models. The estimation results of the models show that the impact of taxes and government expenses on energy intensity in the selected developing countries is negative and significant, but the impact of subsidies paid on the energy intensity of the mentioned group of countries is positive and significant.

Both behavioral economics and micro development have emerged from the 1970s, as new subdisciplines of economics. Their findings can help to resolve the hardships of underdevelopment in different countries including Iran. Meanwhile, a key underdevelopment factor in the Iranian economy is the lack of a standardized taxing system. In addition, a primary shortcoming of the taxing system in question is its huge tax evasion (which is actually estimated to be near 50%). Intending to analyze tax evasion in Iran, and by using a behavioural economic approach and experimental method (based on a public good game), this article is an investigation in this regard. The results indicate that Iranian citizens are ready to give up their self-interest in order to resolve a socioeconomic problem including tax evasion in their country. This finding is a symbol of micro development too. Also and potentially speaking, the findings of this article could be efficient policy implications for the Iranian government as well.

One of the most important pillars of financing and economic development of the country is tax. Since companies usually consider tax as one of the main factors of cash outflow and a threat to continue their activities, there is an incentive to use a bold tax strategy to reduce their tax. Tax aggressiveness is the company's policy and strategies to reduce taxes. The aim of this research is the effect of earning management, inventory intensity and capital intensity on tax aggressiveness. The current research is an applied research in terms of its purpose. It is a descriptive-causal research in terms of execution method, and also in terms of data collection method, it is post-event type. Regression models will be used to test research hypotheses. In addition, Eviuse software was used to analyze the data. The data related to 134 companies admitted to the Tehran Stock Exchange between 1391 and 1400 were examined. The research results show that earning management has a positive and significant relationship with tax aggressiveness. There is no significant relationship between inventory intensity and tax aggressiveness. Finally, the results show that there is a significant relationship between capital intensity and tax aggressiveness. Companies are not involved in tax evasion by earning management, and the relevant organizations have considered that companies are involved in daring tax policies through earning management.

Two methods, the hypothetical extraction method and the conventional method, are used for measuring value added in trade. The former has three general steps in which the sum of the domestic value added (DVA) share and the vertical specialization (VS) share of gross exports is equal at the macroeconomic level, but not at the activity level. The latter, however, not only guarantees the macro level but can also be extended to the level of economic activities. Moreover, while the former has attracted the attention of researchers in Iran, the latter has been neglected. The main objective of this article is to fill this gap following the main question: Does the application of these two methods in measuring value added in trade have the same or different results? For this purpose, the latest input-output table of 2016 is used. The overall results show that, at the macro level, the results of the two methods are the same. Secondly, the results of the two methods show a different picture at the activity level, so that in the hypothetical extraction method the sum of DVA and VS at the activity level is greater or smaller than one, which makes the interpretation of the results and policy analysis difficult, whereas in the conventional method provides unique ratio, which makes the interpretation of the results and policy analysis possible at the activity level.

The rural neighborhood is a new urban phenomenon that has arisen from the heterogeneous transformation of the villages around the cities into urban areas and has created many disturbances around the cities of the country. Undoubtedly, understanding the problems and issues of this phenomenon requires defining this concept and paying attention to its various dimensions. However, such localities have a physically disordered condition and have a very low safety factor, and it seems that they face serious crises in natural conditions in general and in the event of unexpected events in particular, and do not have much resilience. Mesgarabad rural neighborhood, one of the villages in the central part of city with a long history, has been merged in the 15th district of Tehran in recent years due to its proximity to the city. It seems that this merger has reduced the resilience of the neighborhood and even the problems of the neighborhood have increased. Therefore, the current research using urban sociology theories such as; Lucini, Polark, Shaw, Cutteral, Forgate and Harvey investigated the factors affecting safety and increasing local resilience in this neighborhood, the sample size of the study was 250 households from the households living in the neighborhood, which were selected using systematic random sampling and interviewed. The findings were analyzed through spss software, the results showed; Independent variables: sense of neighborhood belonging, social resilience, economic resilience, institutional resilience and physical resilience have had the greatest impact on the dependent variable of safety and local resilience, respectively.

Nowadays, knowledge and technology are tangled with human life, and it is expected that the advancement of technology and its role in daily human life will reduce pollution. Foreign direct investment (FDI) as one of the driving factors of economic growth has caused the destruction of the environment in most of the host countries (pollution haven hypothesis). Considering the importance of environmental quality and the intertwining of human life with information and communication technology (ICT), this study aims to investigate the impact of ICT and FDI on the emission of carbon dioxide (CO2) as an indicator of the quality of the environment in the OPEC member countries during the period of 2008-2019. The estimation results with the Generalized Moments Method show a U relationship between information and communication technology and carbon dioxide emissions. It is also a confirmation of the hypothesis of environmental pollution of foreign investment for the host countries. With regard to the formation of the global village, it is expected that governments, as supporters of society's health, will direct foreign investment towards the use of clean and environmentally friendly energy by applying laws protecting clean production and closely monitoring it.

The growing demand for higher education since the mid-1990s has led to the expansion and diversification of the higher education system. The market economy requires more attention to the quality of education, which is largely related to the amount of budget for each student. Education not only stimulates total factor productivity and economic growth, but also helps to tackle some of the major social and environmental challenges. Beyond economic growth, education enables the production of more and new goods and services with less consumption of non-renewable resources and reduces the negative externalities associated with production. The uniform and one-sided provision of education under the supervision of the centralized system may cause lack of competition and inefficient use of public resources. In this regard, this research seeks to examine the relationship between financial decentralization and improving the performance of higher education in the provinces of Iran. To obtain the relationship, the panel data estimation method for the period 2006 to 2019 has been used. The results showed that the effect of income decentralization on the number of university graduates is positive and significant. In other words, income decentralization increases the number of graduated students and increases the quality level of universities. Also, the effect of income decentralization on educational per capita is negative and meaningful. This means that increasing income decentralization has reduced the per capita education of students, which in turn reduces the quality of education in universities. Anyway, the cost-decentralization relationship is not meaningful in both estimated models.

Due to its dependence on oil revenues, Iran's economy is greatly affected by the fluctuations of the global oil market, and this effect has mainly been in a negative direction and reduced the economic growth. In fact, the risk of global oil prices has continuously had a negative effect on Iran's economic growth. One of the ways to reduce this negative effect is to increase economic resilience and strengthen it against external shocks. The question that the current research answers is, to what extent does improving economic resilience reduce the negative effects of oil price fluctuations on economic growth? To answer this question, the method of autoregression with distributed lags (ARDL) has been used and the required economic data during the years 1986-2021 have been analyzed. To measure economic resilience, the Briguglio index was used, and the residuals of the univariate Garch model were used to measure the fluctuations of the oil market. The results obtained from the estimation of the model, while confirming the negative relationship between oil market fluctuations and Iran's economic growth, show that in the long term, with the increase of each unit of the level of economic resilience (according to the Briguglio index), the oil price fluctuations on the economic growth rate is reduced by 1 percent, which is a significant amount. Based on this, economic resilience by increasing the level of economic resistance of the country can play an important role in reducing the negative effects of economic risks on economic growth.

The aim of this article is to assess the effects of the real exchange rate on housing prices in 31 provinces of Iran by of the static and dynamic spatial panel model framework over the period of 2011 to 2020. The findings indicate a positive effect of the real exchange rate on housing prices in the provinces of Iran, which is consistent with the research conducted in this area. In addition, per capita income has a negative effect on housing prices, indicating the non-substitutability of food and non-food expenses in the household expenditure basket and the need for significant liquidity to afford housing. This finding is in line with the results of some other studies. Evaluating the spillover effects of housing prices in the provinces of Iran using static and dynamic spatial panel models demonstrates that a change in housing prices in one province affects housing prices in neighboring provinces. This result confirms the ability of housing shocks to spread at the national level. Furthermore, the evidence shows that the long-term spillover effect of the real exchange rate on housing prices is unstable, while in the short term, this effect is positive. Therefore, the overall effect of the real exchange rate on housing prices is positive in both the short and long term, and stability in the foreign exchange market will contribute to improving the housing market conditions.