An Analysis of the Effective Factors on Income Distribution in Iran with the Emphasis on Taxes

One of the most important duties of government is the control of income inequality in society. Different factors like economic and social factors are affecting on variation of distribution income. Factors like tax policy, government expenditure, discrimination prices, the minimum wage, unemployment rate, transfer program and so on can be better or worse income distribution. The main aim of this article is to analyze main factors of affecting income distribution including direct and indirect tax. The Results of this article show that increase in direct tax and the minimum wage and also decrease in indirect tax and unemployment rate improve income distribution.