AU - fakour, ali AU - varahrami, vida AU - taheripour, mohamadreza TI - Analysis of the Impact of Income Tax on Income Distribution Using autoregressive distributed lag (ARDL) Method (Case study of Tehran province) PT - JOURNAL ARTICLE TA - qjfep JN - qjfep VO - 9 VI - 36 IP - 36 4099 - http://qjfep.ir/article-1-1245-en.html 4100 - http://qjfep.ir/article-1-1245-en.pdf SO - qjfep 36 ABĀ  - Revenue distribution and efforts to improve it is one of the most important issues facing governments. Income distribution is affected by important factors. Economic justice and equitable distribution of income, along with important issues such as economic growth and development, reducing inflation and unemployment, have always been of interest to economists. Equitable distribution of income and reduction of income inequality in society and identification of factors affecting income inequality are necessary and obvious to create the right policy. The purpose of this article is to investigate the effect of taxation on income distribution in Tehran province. Considering the comprehensiveness of Tehran province as the capital of the country and since according to statistics in 1399, this province provides about 49% of the total tax revenues of the country. In this regard, the study of this province is of particular importance in analyzing the impact of fiscal policies (income tax) on income distribution. In this regard, to investigate the long-term relationship between variables and estimate the coefficients of long-term correction models and error correction for income inequality from 2001 to 1399, the self-regression method with distributed intervals (ARDL) has been used to determine the long-run relationship between variables. Shows and the results show that increasing income through income tax leads to reducing income inequality. CP - IRAN IN - Esfahan uni LG - eng PB - qjfep PG - 159 PT - Research YR - 2022