استخدام دالة (كوب-دوغلاس)‎ في قياس أثر الصادرات و الضرائب غير المباشرة على فرص العمل المستحدثة لقطاع الصناعات التحويلية في الأردن (2017-2011)‎

الملخص EN

By using “Cobb-Douglas” function, this study aims at measuring the impact of exports and indirect taxes on induced job opportunities in the manufacturing sector in Jordan.

The results show that a 10 per cent increase in manufacturing industries’ exports tends to increase induced job opportunities by 12.4 per cent whereas as a 10 percent increase in indirect taxes tends to decrease induced job opportunities by 12.9 percent in the same sector.

This model was also implemented to measure the impact of value added, indirect taxes and capital formation on manufacturing sector’s exports.

Results show a significant negative relationship between indirect taxes (in which sales tax constitutes around 97%) and exports in the same sector; a 10 percent increase in indirect taxes tends to decrease sector’s exports by 21.6 percent.

Same model was used for estimating the cost of induced job opportunity for Jordanians (using the scenario of reducing taxes and increasing exports by the same ratio), the estimated cost per job creation reached 5800 JDs depending on a 10 percent equal change.

Based on the findings, the study recommends to have ‘exports enhancement policy’ that includes several programs targeting creating more jobs in Jordanian economy and encouraging high-tech exports.