Life Assurance Companies and Assessment of Income-tax

Income Tax Buyouts and Income Tax Evasion

A tax buyout is a contract between tax authorities and a tax payer which reduces the marginal income tax rate in exchange for a lump-sum payment. While previous contributions have focussed on labour supply, we consider the interaction with tax evasion and show that a buyout can increase expected tax revenues. This will be the case if (1) the audit probability is constant and the penalty for eva...

comparative analysis of distributive effects of income tax in islam and income tax system in iran

the role of taxes in reduction of economic, inequalities, has been a controversial subject in recent decades. destructive effects of progressive taxes on efficiency and problems of tax compliance, have been considered in tax reform programs worldwide. introduction of an islamic income tax system; with all its progressive features, and its popularity seems to be effective in correcting the distr...

Portfolio Choice Models of Pension Funds and Life Assurance Companies: Similarities and Differences

In this paper, we examine pension schemes and life policies in terms of the option features either implicitly or explicitly contained in them. We argue that this greatly simpli®es the process of managing the asset side of pension fund and life company balance sheets. We show that these options need to be either replicated or hedged with an appropriately determined portfolio of cash market and d...

diagnostic and developmental potentials of dynamic assessment for writing skill

این پایان نامه بدنبال بررسی کاربرد ارزیابی مستمر در یک محیط یادگیری زبان دوم از طریق طرح چهار سوال تحقیق زیر بود: (1) درک توانایی های فراگیران زمانیکه که از طریق برآورد عملکرد مستقل آنها امکان پذیر نباشد اما در طول جلسات ارزیابی مستمر مشخص شوند; (2) امکان تقویت توانایی های فراگیران از طریق ارزیابی مستمر; (3) سودمندی ارزیابی مستمر در هدایت آموزش فردی به سمتی که به منطقه ی تقریبی رشد افراد حساس ا...

Negative Income Tax Plan