1- Abu Nouri, E., & Farahati, M. (2018). Asymmetric effect of taxation on income distribution in Iran. Journal of Taxation, 39, 158-135 (in Persian).
2- Bratoeva-Manoleva, S. (2017). Macroeconomic Determinants of Income Inequality in Bulgaria (No. bep-2017-07). St Kliment Ohridski University of Sofia, Faculty of Economics and Business Administration/Center for Economic Theories and Policies.
3- Blejer, M. I., & Guerrero, I. (1990). The impact of macroeconomic policies on income distribution: an empirical study of the Philippines. The Review of Economics and Statistics, 414-423.
4- Berg, K., & Hebous, S. (2021). Does the Wealth Tax Improve Equality of Opportunity? Evidence from Norway (No. 2021/085). International Monetary Fund.
5- Bellù, G. L., & Liberati, P. (2006). Policy Impacts on Inequality Decomposition of Income Inequality by Income Sources. FAO Report. Available at www. fao. org/tc/easypol.
6- Borge, L. E., & Rattsø, J. (2001). Income distribution and tax structure: microeconomic test of the Meltzer-Richard hypothesis. Available at SSRN 280877.
7- Beck, T., Demirgüç-Kunt, A., & Levine, R. (2007). Finance, inequality and the poor. Journal of economic growth, 12(1), 27-49.
8- Caminada, K., & Goudswaard, K. (2001). International trends in income inequality and social policy. International Tax and Public Finance, 8(4), 395-415.
9- Clarke, G. R., Xu, L. C., & Zou, H. F. (2006). Finance and income inequality: what do the data tell us?. Southern economic journal, 578-596.
10- Chiu, Y. B., & Lee, C. C. (2019). Financial development, income inequality, and country risk. Journal of International Money and Finance, 93, 1-18.
11- Chatterjee, S., & Turnovsky, S. J. (2012). Infrastructure and inequality. European Economic Review, 56(8), 1730-1745.
12- Champernowne, D. G. (1974). A comparison of measures of inequality of income distribution. The Economic Journal, 84(336), 787-816.
13- Chu, K. Y., Davoodi, H., & Gupta, S. (2000). Income distribution and tax, and government social spending policies in developing countries.
14- Chotikapanich, D., & Griffiths, W. (2001). On calculation of the extended Gini coefficient. Review of Income and Wealth, 47(4), 541-547.
15- Dadgar, Y. (2001). Public finances and regulation of government fiscal policy. Bashir Cultural and Artistic Institute of Science and Literature (in Persian).
16- Dehghani, A., Hosseini, S. M. H., Fattahi, M., & Hekmati Farid, S. (2017). Investigating the Relationship between Economic Growth and Income Distribution in Iran during the Period 1393-1350, Nonlinear Regression Mild Transition Approach. Iranian Journal of Applied Economics Studies, 6 (21), 236-213 (in Persian).
17- Deyshappriya, N. P. (2017). Impact of macroeconomic factors on income inequality and income distribution in Asian countries.
18- Jauch, S., & Watzka, S. (2016). Financial development and income inequality: a panel data approach. Empirical Economics, 51(1), 291-314.
19- Galor, O., & Zeira, J. (1993). Income distribution and macroeconomics. The review of economic studies, 60(1), 35-52.
20- Ghorbani, H., Ghaffari, H., Nouri, A., & Taghvaei, E. (2017). The effect of macroeconomic variables on income distribution in Iran (with emphasis on targeted subsidies). Quarterly Journal of Strategic and Macro Policies, 18, 158-143 (in Persian).
21- Gradstein, M. (2007). Inequality, democracy and the protection of property rights. The Economic Journal, 117(516), 252-269.
22- Kaldor, N. (1955). Alternative theories of distribution. The review of economic studies, 23(2), 83-100.
23- Karimi, M. Sh., & Dorbash, M. (2018). Investigating the effect of direct and indirect taxes on income distribution using the generalized torque method. Quarterly Journal of Fiscal and Economic Policies, 22, 47-68 (in Persian).
Khanzadi, A., Heidarian, M., & Moradi, S. (2015). Investigating the role and effects of tax revenues on income distribution and human development (Case study of Iran). Quantitative Economics Quarterly, 11(4), 158-135 (in Persian).
24- Kim, D. H., & Lin, S. C. (2011). Nonlinearity in the financial development–income inequality nexus. Journal of Comparative Economics, 39(3), 310-325.
25- Harberger, A. C. (2006). Taxation and income distribution: Myths and realities. The challenges of tax reform in a global economy, 13-37.
26- Iradian, G. (2005). Inequality, poverty, and growth: cross-country evidence.
27- Inchauste, G., & Lustig, N. (Eds.). (2017). The Distributional Impact of Taxes and Transfers: Evidence From Eight Developing Countries. World Bank Publications.
28- Jackson, P. M. (Ed.). (1992). Current issues in public sector economics. Macmillan International Higher Education.
29- Lerman, R. I., & Yitzhaki, S. (1989). Improving the accuracy of estimates of Gini coefficients. Journal of econometrics, 42(1), 43-47.
30- Martinez-Vazquez, J., Moreno-Dodson, B., & Vulovic, V. (2012). The impact of tax and expenditure policies on income distribution: Evidence from a large panel of countries. Andrew Young School of Policy Studies Research Paper Series, (12-30).
31- Meltzer, A. H., & Richard, S. F. (1981). A rational theory of the size of government. Journal of political Economy, 89(5), 914-927.
32- Milani, M., Parvin, S., & Seydi, K. (2015). The exponential structure of income tax and its effect on income inequality in the provinces of the country. Journal of Economic Research, 17(66), 22-1 (in Persian).
33- Musgrave, R. A. (1959). The theory of public finance; a study in public economy. Kogakusha Co.
34- Musgrave, R. A., & Thin, T. (1948). Income tax progression, 1929-48. Journal of political Economy, 56(6), 498-514.
35- Nollert, M. (1995). Neocorporatism and political protest in the western democracies: a cross-national analysis. In The Politics of Social Protest (pp. 74-87). Routledge.
36- Obaretin, O., Akhor, S. O., & Oseghale, O. E. (2017). Taxation an effective tool for income re-distribution in Nigeria. Mediterranean Journal of Social Sciences, 8(4), 187-187.
37- Rajan, R. G., & Zingales, L. (2004). Saving capitalism from the capitalists: Unleashing the power of financial markets to create wealth and spread opportunity. Princeton University Press.
38- Ravallion, M. (2003). The debate on globalization, poverty and inequality: why measurement matters. International affairs, 79(4), 739-753.
39- Rezaei, A., Hosseinzadeh, J., Faramarzi, A., & Yazdankhah, M. (2013). The effect of government size on income distribution. Quarterly Journal of Strategic and Macro-Policies, 4, 36-21 (in Persian).
40- Shahbaz, M., Loganathan, N., Tiwari, A. K., & Sherafatian-Jahromi, R. (2015). Financial development and income inequality: Is there any financial Kuznets curve in Iran?. Social Indicators Research, 124(2), 357-382.
41- Shakeri Bostanabadi, R., & Jalili, Z. (2021). Factors Affecting Inequality in Provincial Income Distribution in Iran: A Deficit Probit Panel Approach. Quarterly Journal of Economic Research (Sustainable Growth and Development), 4, 228-205 (in Persian).
42- Seifipour, R., & Rezaei, M. GH. (2011). Investigating the Factors Affecting Income Distribution in Iran's Economy with Emphasis on Taxes. Journal of Taxation, 19(10), 142-121 (in Persian).
43- Solt, F. (2008). Economic inequality and democratic political engagement. American Journal of Political Science, 52(1), 48-60.
44- Solt, F. (2015). Economic inequality and nonviolent protest. Social Science Quarterly, 96(5), 1314-1327.
45- Stiglitz, J. (2009). Joseph Stiglitz and why inequality is at the root of the recession. Next left website, 9.
46- Stiglitz, J. E. (2015). The origins of inequality, and policies to contain it. National tax journal, 68(2), 425-448.
47- Sehrawat, M., & Giri, A. K. (2015). Financial development and income inequality in India: an application of ARDL approach. International Journal of Social Economics.
48- Tan, H. B., & Law, S. H. (2012). Nonlinear dynamics of the finance-inequality nexus in developing countries. The Journal of Economic Inequality, 10(4), 551-563.
49- Todaro, M. (2005). Economic development in the Third World. Translated by Gholam Ali Farjadi, Kuhsar Publishing, 14th edition (in Persian).
50- von Ehrlich, M., & Seidel, T. (2015). Regional implications of financial market development: Industry location and income inequality. European economic review, 73, 85-102.
51- Vo, D. H., Nguyen, T. C., & Tran, N. P. (2019). What factors affect income inequality and economic growth in middle-income countries?. Journal of Risk and Financial Management, 12(1), 40.
52- Wells, R. (2006). Education’s effect on income inequality: an economic globalisation perspective. Globalisation, Societies and Education, 4(3), 371-391.
53- Weller, C. E. (2007). The benefits of progressive taxation in economic development. Review of Radical Political Economics, 39(3), 368-376.
54- Yitzhaki, S. (1983). On an extension of the Gini inequality index. International economic review, 617-628.