Hasan Kazemi Zaroomi
Ahmad Jafari Samimi
Saeed Karimi Potanlar

Inflation targeting framework has become a predominant monetary approach across the globe. Williams (۲۰۱۵) believes that in a very real sense, almost all economies are inflation targeters -either explicit or implicit- now.(۱) Due to the increasing spread of this policy, it is necessary to consider the way it affects macroeconomic variables. using prevalent economic models for evaluating the effectiveness of inflation targeting causes bias selection which for solving this problem, it is proposed propensity score matching model. the goal of this paper is to evaluate the effect of the adoption of Inflation Targeting policy on indirect taxes and its components in two selected groups of oil exporter and oil importer countries during ۱۹۹۰-۲۰۱۶ by using propensity score matching model. our results have shown that inflation targeting adoption in average has a positive and significant effect on indirect tax revenues in oil importer countries group but its effect on indirect tax revenues in oil exporter countries is insignificant. JEL Classification: E۵, H۲, C۲۱.

Indirect Tax, Inflation Targeting, monetary policy, Policy Evaluation, Propensity Score Matching