the aim of this study was to examine dimensions of tax exemptions in iran sport from viewpoints of managers of sport clubs and sport experts. the research method was descriptive and correlation. statistical population included the managers of sport clubs and sport experts in three provinces of tehran, isfahan and fars. sample of managers were equal to the statistical population (n=n=25) and the...

Tax incentives have multiple policies, including tax exemption, accelerated depreciation, investment allowances (tax deduction, additional depreciation), discriminatory rates and other policies that are linked to rates. The exemption includes two types of exemptions, social exemptions economic which in turn divided into types, prevent double taxation, incentive work attract provide investments ...

consumption data that can be incorpoThe value-added tax (VAT) is often a rated into the framework of the law may major component of national fiscal strucnot be available. The existence in VAT tures. While its effects on allocative effilaws of various tax rates and exemptions ciency, inflation, income distribution, and complicates matters further. One solution tax administration have been addres...

This study assesses the cost of achieving pollution reductions using environmental taxes relative to using non-revenue-raising instruments. The cost of tax exemptions with or without employment constraints is also examined. Using a computable general equilibrium model of the Swedish economy a wide range of emission reduction target levels are examined. The study finds that the reduction of CO2 ...

In recent years, there has been growing discontent with the nation's welfare programs. The resulting discussions have produced a broad range of criticisms. It is said that present programs do not reach all of the poor; that benefits are too small for many of those who receive them; that eligibility tests are demeaning and incentives for self-betterment are stifled, with the result.that too many...

Discussions of the “ideal” form of individual income taxation have largely been based on some variant of the standard suggested by Haig (1921) and Simons (1938). This “Haig-Simons” (H-S) standard argues that an ideal income tax should be imposed on “comprehensive income”, and the H-S standard has been used to justify the frequently heard call for a “Broad-based, Low-rate” tax reform strategy. H...