Measure the income elasticity and Alabe taxation and the tax threshold pressure for the total tax revenues in general and especially the income tax for the period (2001-1980)  (The study of comparative analysis and standardized to assess the performance of the tax policy of Jordan for the period before and after the application of economic reform programs)

Majid Kazem, Ammar

	Measure the income elasticity and Alabe taxation and the tax threshold pressure for the total tax revenues in general and especially the income tax for the period (2001-1980) (The study of comparative analysis and standardized to assess the performance of the tax policy of Jordan for the period before and after the application of economic reform programs)
Iraqi Journal For Economic Sciences
Article 1, Volume 0, Issue 16, 2017, Pages 96-121
Author
Ammar Majid Kazem
Abstract
Government considers an important economic unit, you need to balance financial year to finance its activities, which is expressed by the public revenue, which is obtained by the State in the form of financial flows in order to cover overheads in order to satisfy the needs of the public. On this basis, is to rely on multiple sources of public revenue, which vary depending on the prevailing economic system and the extent of the State, as well as a result of the historical development of the different types of public revenues. The tax revenue of the most important sources of public revenue of the state in the modern era. The importance of this source due to the large size of the absolute and relative terms when compared to other sources of other income only, but to the impact of taxes on the political, economic and social development. Taxes is one of the most important tools of fiscal policy used by the state to influence economic activity in order to achieve economic and social goals. The income tax of the most important sources of tax revenue in developed countries, they are classified as sources of revenue the direct tax, which takes into account the personal circumstances of the taxpayer and allow discounts the value of the tax base commensurate with the conditions in charge of social and thus can distinguish between the sources of the tax base of the individual so that it can impose such taxes sources at different rates depending on the vessel, and therefore can be effective instruments to redistribute income and wealth among groups in society because they are closer to achieving justice in the distribution of tax burden

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