University of Isfahan Urban Economics 2588-4867 9 1 2024 08 22 Estimation of Potential and Legal Revenue Capacities of Tehran Municipality Resulting from the Provisions of the VAT Law Estimation of Potential and Legal Revenue Capacities of Tehran Municipality Resulting from the Provisions of the VAT Law 1 18 29083 10.22108/ue.2024.133525.1210 FA Hojjat Izadkhasti Assistant Professor of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran Zarir Negintaji Assistant Professor of Economics, Faculty of Economics and Political Science, Shahid Beheshti University, Tehran, Iran Journal Article 2022 05 07 Municipalities are responsible for providing goods and services at the city level and have a special role in increasing the welfare of citizens. To increase the share of sustainable VAT revenues of municipalities, knowledge of the potential and legal capacity of VAT as a sustainable urban revenue for planning and decision-making of municipalities will be of particular importance. The potential capacity of VAT in Tehran is estimated using the Mackenzie method (1991) and the data-output table of Tehran based on consumption and destination. In this method, to calculate the legal basis of VAT, the value of consumer goods exempt from VAT is deducted from the potential tax base, and the value of taxable intermediate goods and services used in the exempt sector is added. The results indicate that the potential value-added tax of Tehran Municipality in the years 2014 to 2018 was equal to 46.02, 54.10, 57.17, and 80.04 thousand billion rials. Also, the legal revenue of VAT of Tehran Municipality in the relevant period was equal to 20.31, 25.42, 24.25, and 38.58 trillion Rials, respectively. Therefore, the gap between the potential and legal revenue of VAT of Tehran Municipality is due to the exemptions applied in implementing of VAT law in the years under review. JEL Classification: D57, H29, R11, R15 Municipalities are responsible for providing goods and services at the city level and have a special role in increasing the welfare of citizens. To increase the share of sustainable VAT revenues of municipalities, knowledge of the potential and legal capacity of VAT as a sustainable urban revenue for planning and decision-making of municipalities will be of particular importance. The potential capacity of VAT in Tehran is estimated using the Mackenzie method (1991) and the data-output table of Tehran based on consumption and destination. In this method, to calculate the legal basis of VAT, the value of consumer goods exempt from VAT is deducted from the potential tax base, and the value of taxable intermediate goods and services used in the exempt sector is added. The results indicate that the potential value-added tax of Tehran Municipality in the years 2014 to 2018 was equal to 46.02, 54.10, 57.17, and 80.04 thousand billion rials. Also, the legal revenue of VAT of Tehran Municipality in the relevant period was equal to 20.31, 25.42, 24.25, and 38.58 trillion Rials, respectively. Therefore, the gap between the potential and legal revenue of VAT of Tehran Municipality is due to the exemptions applied in implementing of VAT law in the years under review. JEL Classification: D57, H29, R11, R15

https://ue.ui.ac.ir/article_29083_10c110b3a4c3b73afbe60887fec17f3e.pdf

University of Isfahan Urban Economics 2588-4867 9 1 2024 08 22 Discrimination in Access to Job Opportunities for Mothers in the Urban Labor Market of Iran Discrimination in Access to Job Opportunities for Mothers in the Urban Labor Market of Iran 19 34 29199 10.22108/ue.2024.143371.1302 FA Reihane Raeesosadat Department of Economics, Faculty of Administrative Sciences and Economics, Ferdowsi University of Mashhad, Mashhad, iran Saeed Malek Sadati Assistant Professor of Department of Economics, Faculty of Administrative Sciences and Economics, Ferdowsi University of Mashhad, Mashhad, iran Mahmood Hooshmand Professor of Department of Economics, Faculty of Administrative Sciences and Economics, Ferdowsi University of Mashhad, Mashhad, iran Journal Article 2024 11 13 According to the data of the International Labor Organization (ILO), in 2022, among people aged 25 to 54, mothers with young children have a lower chance of participating in the labor market than their peers; so the labor participation gap for this group increases from 29.2 percent for women to 42.6 percent for mothers. The part of this gap that cannot be explained by human capital factors is called discrimination. In Iran, there are not many Experimental studies on discrimination in the labor market for mothers. The purpose of the present study is to investigate the existence of discrimination in accessing job opportunities for mothers compared to other women in the urban labor market of Iran using data from the urban household expenditure-income plan and the logit model. The estimation results show that motherhood reduces women's chances of employment by 5 percent. The variable of male activity rate has a greater effect on the dependent variable, i.e. women's employment, than any other dependent variable and motherhood is in second place. Also, it can be said that by controlling for all variables affecting labor supply and demand and culture, motherhood still affects women's employment According to the data of the International Labor Organization (ILO), in 2022, among people aged 25 to 54, mothers with young children have a lower chance of participating in the labor market than their peers; so the labor participation gap for this group increases from 29.2 percent for women to 42.6 percent for mothers. The part of this gap that cannot be explained by human capital factors is called discrimination. In Iran, there are not many Experimental studies on discrimination in the labor market for mothers. The purpose of the present study is to investigate the existence of discrimination in accessing job opportunities for mothers compared to other women in the urban labor market of Iran using data from the urban household expenditure-income plan and the logit model. The estimation results show that motherhood reduces women's chances of employment by 5 percent. The variable of male activity rate has a greater effect on the dependent variable, i.e. women's employment, than any other dependent variable and motherhood is in second place. Also, it can be said that by controlling for all variables affecting labor supply and demand and culture, motherhood still affects women's employment

https://ue.ui.ac.ir/article_29199_c8e2ffb760337ae15bcbbd4ad3d2d5b3.pdf

University of Isfahan Urban Economics 2588-4867 9 1 2024 08 22 Investigating the effect of physical, environmental and economical factors on the price of commercial real estate: a case study of Samen area of Mashhad Investigating the effect of physical, environmental and economical factors on the price of commercial real estate: a case study of Samen area of Mashhad 35 54 29202 10.22108/ue.2024.140209.1280 FA Hamidreza Saremi Assistant Professor, Department of Planning, Faculty of Arts and Architecture, Tarbiat Modares University, Tehran, Iran Saeed Khandan Master in Urban planning, Imam Reza International Universityrsity, Mashhad, Iran Abbas Khandan Faculty of Economics, Kharazmi University, Tehran, Iran Journal Article 2023 12 27 The price of commercial properties is significant for their owners, real estate investors, and banks as it can represent the return on their investments. On the other hand, the increase in real estate prices has many welfare, economic, and social effects, and for this reason, it has always been the focus of policymakers and planners. The analysis of the price of commercial properties is a complex issue because they are multifaceted goods and many environmental, physical, and economic variables affect their price. By putting together a hedonic model of influencing environmental and physical variables and a series of financial variables, this paper tries to conduct a comprehensive investigation of the factors that influence the price of commercial properties. For this purpose, the Samen area of Mashhad city was chosen as the case study. This area has a significant price difference from other areas of Mashhad due to its structural, religious, and cultural characteristics, and within this area, there is a large difference in quality and price between commercial properties. In this regard, a random sample of 161 commercial properties in the Samen area of Mashhad was selected and using the ordinary least squares (OLS) regression model, the effect of each of the different environmental, physical and economic factors on the price of these properties was investigated in the year 1402. The obtained results show that the property rent, the type of property deed, the distance to the Holy Shrine, the distance to public parking and the floor of the property in shopping centers are among the most important variables affecting the price of commercial properties. The price of commercial properties is significant for their owners, real estate investors, and banks as it can represent the return on their investments. On the other hand, the increase in real estate prices has many welfare, economic, and social effects, and for this reason, it has always been the focus of policymakers and planners. The analysis of the price of commercial properties is a complex issue because they are multifaceted goods and many environmental, physical, and economic variables affect their price. By putting together a hedonic model of influencing environmental and physical variables and a series of financial variables, this paper tries to conduct a comprehensive investigation of the factors that influence the price of commercial properties. For this purpose, the Samen area of Mashhad city was chosen as the case study. This area has a significant price difference from other areas of Mashhad due to its structural, religious, and cultural characteristics, and within this area, there is a large difference in quality and price between commercial properties. In this regard, a random sample of 161 commercial properties in the Samen area of Mashhad was selected and using the ordinary least squares (OLS) regression model, the effect of each of the different environmental, physical and economic factors on the price of these properties was investigated in the year 1402. The obtained results show that the property rent, the type of property deed, the distance to the Holy Shrine, the distance to public parking and the floor of the property in shopping centers are among the most important variables affecting the price of commercial properties.

https://ue.ui.ac.ir/article_29202_22b4c5d0a4831892c583195c0845a205.pdf

University of Isfahan Urban Economics 2588-4867 9 1 2024 08 22 Spatial Measurement of Urban Poverty Areas (Case Study: Varamin City) Spatial Measurement of Urban Poverty Areas (Case Study: Varamin City) 55 70 29250 10.22108/ue.2025.143722.1305 FA Hafez Mahdnejad PhD in Geography and Urban Planning, Faculty of Geography, University of Tehran, Tehran, Iran 0000-0001-7548-9355 Keramatolah Ziari Professor, Department of Human Geography and Planning, Faculty of Geography, University of Tehran, Tehran, Iran Ahmad Pourahmad Professor, Department of Human Geography and Planning, Faculty of Geography, University of Tehran, Tehran, Iran Hossein Hataminejad Professor, Department of Human Geography and Planning, Faculty of Geography, University of Tehran, Tehran, Iran Journal Article 2024 12 22 Nowadays the cities of developing countries have become concentrated places of poverty and the spatial Focus of this focus is mostly on the periphery of cities. A series of factors including a Severe shortage of urban services and the lack of appropriate access to meet the dependent needs, residents’ economic weakness and inability to respond to other than those of daily living has led to the accumulation of needs, especially the needs of leisure and lack of facilities in the Varamin City. Accordingly, the present study aims to measure the spatial distribution of poverty zones to spatially identify the dimensions of poverty to better manage and organize them. The method of the present research is analytical-quantitative and of applied type. The factor analysis model in the GIS environment has been used for spatial zoning of urban poverty in Varamin. The results of the research indicate that out of a total of 1366 blocks of Varamin city, 46 blocks equivalent to 3.4% are very rich, 264 blocks equivalent to 19.3% are rich, 466 blocks equivalent to 34.1% are average, 394 blocks equivalent to 28.8% are poor and 196 blocks equivalent to 14.3% are very poor. In addition, poverty spatial visualization is consistent with worn-out, disorganized, inefficient, marginal, and informal textures. The highest levels of urban poverty in Varamin City are located in the neighborhood such as Kheirabad, Amroabad, Kohne Gel, Sakina Bano, Kharkaneh Gand, Kashani, Goltapeh Shahrak, Central area or Akhavan Kazmabad including Fakouri Shahid Street, Chamran Shahid Street, Roghankeshi square, Namjoo and silo Street. Nowadays the cities of developing countries have become concentrated places of poverty and the spatial Focus of this focus is mostly on the periphery of cities. A series of factors including a Severe shortage of urban services and the lack of appropriate access to meet the dependent needs, residents’ economic weakness and inability to respond to other than those of daily living has led to the accumulation of needs, especially the needs of leisure and lack of facilities in the Varamin City. Accordingly, the present study aims to measure the spatial distribution of poverty zones to spatially identify the dimensions of poverty to better manage and organize them. The method of the present research is analytical-quantitative and of applied type. The factor analysis model in the GIS environment has been used for spatial zoning of urban poverty in Varamin. The results of the research indicate that out of a total of 1366 blocks of Varamin city, 46 blocks equivalent to 3.4% are very rich, 264 blocks equivalent to 19.3% are rich, 466 blocks equivalent to 34.1% are average, 394 blocks equivalent to 28.8% are poor and 196 blocks equivalent to 14.3% are very poor. In addition, poverty spatial visualization is consistent with worn-out, disorganized, inefficient, marginal, and informal textures. The highest levels of urban poverty in Varamin City are located in the neighborhood such as Kheirabad, Amroabad, Kohne Gel, Sakina Bano, Kharkaneh Gand, Kashani, Goltapeh Shahrak, Central area or Akhavan Kazmabad including Fakouri Shahid Street, Chamran Shahid Street, Roghankeshi square, Namjoo and silo Street.

https://ue.ui.ac.ir/article_29250_9e35c1fea8193322c2d4c670a24e993d.pdf

University of Isfahan Urban Economics 2588-4867 9 1 2024 08 22 Using FGLS to Evaluate the Factors Influencing the Budget Deficit of Municipalities Using FGLS to Evaluate the Factors Influencing the Budget Deficit of Municipalities 71 80 29284 10.22108/ue.2024.139949.1277 FA Hojjat Mirzaei Professor Assistant, Economic Development and Planning Group, Economics Faculty, Allameh Tabatabei University, Tehran, Iran Journal Article 2023 12 02 The municipal budget deficit leads to the pressure to provide resources from unsustainable methods. Budget settlement reports of municipalities in Iran indicate that their budget deficits are mainly financed by ‘excess building density tolls’, ‘revenues from land use change’, ‘selling properties’, ‘parking removal tolls’, and ‘loans’, which are unsustainable sources in the sense that they destroy the living resources which belong to future generations. The most important factors influencing these sources are: ‘land price’, ‘regional GDP per capita’, ‘the number of issued building permits, and ‘inflation’. In this study, we have used the FGLS method to evaluate the effects of the variables mentioned above on the budget deficits of municipalities in Tehran, Tabriz, Ahwaz, Shiraz, Qom, Mashhad, Karaj, and Rasht during 1390-1397. Our findings in both methods indicate that land price and the number of issued building permits positively affect municipal budget deficits, while regional GDP per capita and inflation negatively affect them. According to this result, the municipal budget deficit is counter-cyclical. Thus, during recessions, policymakers are required to take some measures to prevent municipal budget deficits from growing. The municipal budget deficit leads to the pressure to provide resources from unsustainable methods. Budget settlement reports of municipalities in Iran indicate that their budget deficits are mainly financed by ‘excess building density tolls’, ‘revenues from land use change’, ‘selling properties’, ‘parking removal tolls’, and ‘loans’, which are unsustainable sources in the sense that they destroy the living resources which belong to future generations. The most important factors influencing these sources are: ‘land price’, ‘regional GDP per capita’, ‘the number of issued building permits, and ‘inflation’. In this study, we have used the FGLS method to evaluate the effects of the variables mentioned above on the budget deficits of municipalities in Tehran, Tabriz, Ahwaz, Shiraz, Qom, Mashhad, Karaj, and Rasht during 1390-1397. Our findings in both methods indicate that land price and the number of issued building permits positively affect municipal budget deficits, while regional GDP per capita and inflation negatively affect them. According to this result, the municipal budget deficit is counter-cyclical. Thus, during recessions, policymakers are required to take some measures to prevent municipal budget deficits from growing.

https://ue.ui.ac.ir/article_29284_0fcd7d3a7ec87695a1d327bec61b02a9.pdf

University of Isfahan Urban Economics 2588-4867 9 1 2024 08 22 The interactive effect of mobile night market and city space in the development of urban economy (Case study: night retailers in the central urban fabric of Zanjan) The interactive effect of mobile night market and city space in the development of urban economy (Case study: night retailers in the central urban fabric of Zanjan) 81 96 29120 10.22108/ue.2024.143050.1299 FA Alireza Daviran Associate Prof., Faculty of Geography Education Department, Farhangian University, Tehran, Iran Journal Article 2024 10 14 The urban night mobile market is a market based on the structure of the informal economy, which is formed by vendors in busy spaces and develops in interaction with the space. The nature of this market is based on the retail economy, which is important and necessary to investigate its effects on the development of the urban economy. This research examines the interactive effect between the economy based on retail sales and the quality of urban space in the central fabric of Zanjan city. The qualitative research method is based on grounded theory, which is explained using the inductive-interpretive method according to the phenomenological basis. The research community consists of the economic activists of night retailers located in the central urban fabric of Zanjan (Pedestrian Street of Imam Street and Elkhebal Square). The data collection method is semi-structured observation and interview and the sample size includes 21 economic operators through data saturation. Data analysis was conducted using a contextual model in open coding, axial coding, and selective coding. Constructing concepts and categories, causal, contextual, mediating, and strategic factors were extracted and consequential conditions were explained. Finally, the final results of the analyses were drawn in a paradigmatic model. The findings show that the interaction between the quality of the city space, the presence of citizens, and the night economy is multi-faceted. Passive consequential conditions such as the city administration's violent confrontation with activists, weak planning and organization, gradual expansion, lack of controllability, and abandonment, gradually degrade the environmental quality and social life of the nightlife space. On the other hand, the coexistence of economic activists, the presence of families and groups of citizens, the quality of the environmental environment, the sense of belonging to the place and space, the dynamism of the city's night space, the eclecticism of work and activity with nightlife and entertainment leads to the interaction and dependence of the city space with the night market. Thus, along with social development, it causes the development of the urban economy. The urban night mobile market is a market based on the structure of the informal economy, which is formed by vendors in busy spaces and develops in interaction with the space. The nature of this market is based on the retail economy, which is important and necessary to investigate its effects on the development of the urban economy. This research examines the interactive effect between the economy based on retail sales and the quality of urban space in the central fabric of Zanjan city. The qualitative research method is based on grounded theory, which is explained using the inductive-interpretive method according to the phenomenological basis. The research community consists of the economic activists of night retailers located in the central urban fabric of Zanjan (Pedestrian Street of Imam Street and Elkhebal Square). The data collection method is semi-structured observation and interview and the sample size includes 21 economic operators through data saturation. Data analysis was conducted using a contextual model in open coding, axial coding, and selective coding. Constructing concepts and categories, causal, contextual, mediating, and strategic factors were extracted and consequential conditions were explained. Finally, the final results of the analyses were drawn in a paradigmatic model. The findings show that the interaction between the quality of the city space, the presence of citizens, and the night economy is multi-faceted. Passive consequential conditions such as the city administration's violent confrontation with activists, weak planning and organization, gradual expansion, lack of controllability, and abandonment, gradually degrade the environmental quality and social life of the nightlife space. On the other hand, the coexistence of economic activists, the presence of families and groups of citizens, the quality of the environmental environment, the sense of belonging to the place and space, the dynamism of the city's night space, the eclecticism of work and activity with nightlife and entertainment leads to the interaction and dependence of the city space with the night market. Thus, along with social development, it causes the development of the urban economy.

https://ue.ui.ac.ir/article_29120_42db96e6a4d81f93bd5368c1b3b88894.pdf