Abstract In this paper, Markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in Iran from 2005 to 2009. Results, by applying this model, showed that tax evasion were 6714 billion Rials**. With 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion Rials. ...

abstract in this paper, markov chain and dynamic programming were used to represent a suitable pattern for tax relief and tax evasion decrease based on tax earnings in iran from 2005 to 2009. results, by applying this model, showed that tax evasion were 6714 billion rials**. with 4% relief to tax payers and by calculating present value of the received tax, it was reduced to 3108 billion rials. ...

Since 1942, Canada’s Income Tax Act has provided tax relief to taxpayers who spend substantial amounts of their income on out-of-pocket medical expenses. Since 1988, this relief comes in the form of a tax credit, an amount that is directly deductible against income tax payable. Not all medical expenses are eligible. In particular, the statutory scheme excludes some, but not all, medical service...

The Economic Growth and Tax Relief Reconciliation Act of 2001 reduced individual income tax rates for most taxpayers. The conventional wisdom, and evidence from earlier reductions in marginal tax rates, suggests that such reductions are associated with expansions of small businesses. In this paper I investigate how the business decisions of self-employed taxpayers responded to the 2001 rate cut...

This paper estimates the effects of three federal tax acts—the Economic Growth and Tax Relief Reconciliation Act of 2001 (H.R. 1836), the Jobs and Growth Tax Relief Reconciliation Act of 2003 (H.R. 2), and the Working Families Tax Relief Act of 2004 (H.R. 1308)—on charitable giving, and offers four extensions relative to previous work. First, we use new data—the Center on Philanthropy Panel Stu...

Executive Summary This Report presents a detailed description of Treasury's dynamic analysis of the President's proposal to permanently extend the tax relief provisions enacted in 2001 and 2003 that are currently set to expire at the end of 2010. These enacted provisions include: • Lower tax rates on ordinary income; • Lower tax rates on dividends and capital gains; • A ten-percent individual i...

In June 2001 President George W. Bush signed the Economic Growth and Tax Relief and Reconciliation Act into law, initiating a ten-year program of tax reductions in personal taxes. In January 2003 the President authorized the Jobs and Growth Tax Relief Reconciliation Act of 2003, substantially reducing taxes on business income. The tax legislation of 2001 and 2003 led to major reductions in fede...

Executive Summary This Report presents a detailed description of Treasury's dynamic analysis of the President's proposal to permanently extend the tax relief provisions enacted in 2001 and 2003 that are currently set to expire at the end of 2010. These enacted provisions include: • Lower tax rates on ordinary income; • Lower tax rates on dividends and capital gains; • A ten-percent individual i...