In this paper, to evaluate INCOME and distributional effects of Personal INCOME Tax, a hypothetical society is simulated.12 INCOME sources are defined that each member of society can earn INCOME from one INCOME source or more. Then, using FORTRAN programming, the government's tax INCOME, INCOME distribution and average tax rate are calculated, assuming five alternative Scenarios: 0. Base scenario: taxing personal INCOME at source according to "Direct INCOME Taxes Act"; 1. taxing the sum of INCOMEs each individual person earns from different businesses he or she owns and exempt his / her business INCOME once; 2. taxing the sum of INCOMEs each person earns from non-exempt sources and exempt his / her business INCOME once; 3. taxing the sum of INCOMEs each person earns from exempt and non-exempt sources and exempt his / her business INCOME once; 4. qualifying third scenario by accepting a 1 billion Rials as exemption. Results of simulation indicate that the government's INCOME and INCOME equality is maximized in 3rd scenario.

Introduction: The incidence of End-Stage Renal Disease (ESRD) varies markedly according to the age, race and sex of the population as well as the geographical characteristics of the place where they live. Low socio-economic status is associated withthe occurrence of several different chronic diseases, but evidenceregarding renal disease is scant. This study was performed to determine the relationship between the level of patient’s family education and INCOME with the etiology of ESRD.Materials and Methods: A cross sectional study was conducted on 62 patients (30 Boys and 32 Girls) with chronic renal failure who were under dialysis treatment. A control group consisting of 400 students was also enrolled in the study. Socioeconomic data were obtained from both groups by using a questionnaire. Meanwhile, the cause of renal failure and the kind of dialysis were also determined for the patients. Socioeconomic features were compared in both the patients and the control group by using student T-Test, Chi-square, Fisher Exact Test and logistic regression analysis.Results: In the dialysis group, there were remarkably more children from families with either one parent or without any supervisor, as compared with the control group) P<0.001).The level of family education in the dialysis group and control group was 10.6 and 13.3 years of schooling, respectively (P<0.001). Dialysis patients were either tenants or were living in houses smaller than the control group’s (P<0.001). In addition, the household’s monthly INCOME for the case group was lower than that of the control group and only 3% of the patients were living in the socioeconomic areas of high classes (P<0.001).Conclusion: The dialysis patients’ families had lower socioeconomic level in comparison with the healthy population. The high prevalence of ESRD in these families may be related to the lack of access to hygienic facilities, the parents’ lack of sufficient knowledge and inattentiveness which may lead to delayed diagnosis of the disease, and incomplete treatment of the primary disease which may, in turn, develop ESRD.

INCOME tax does have allocative and distributive roles in economy. So, one of the key roles of INCOME tax is distributive. The major principle of this type of tax is "justice principle". This paper uses a modified version of the Engel, Galetovic and Raddatz model to examine the effects of salary tax on the INCOME distribution in Iran.The findings of the paper confirm that the optimal tax rates in Iran are 25.18, 28.28, 12.5, 12.5, 12.5 percent, respectively, over the period of the third five-year development plan. Comparing the actual tax rates with the optimal ones, it is observed that there exists a significant gap between potential and actual tax rates in the country.

Because the knowledge of all aspects of financial performance for the economic decisions of users of financial needs, it is necessary to identify all revenues and expenses during the period be considered. For this purpose, the committee drafted new guidelines for accounting and audit report to the profit and loss reports for comprehensive profit binding in all units. In this paper, the information content of net INCOME, comprehensive INCOME and of the alternative candidates profit in the Tehran Stock Exchange. According to Standard No. 6, comprehensive INCOME consists of net INCOME (NI), Adjustment for foreign currency translation (FCT), Adjustment for unrealized gains/ losses on securities) and Annual adjustments (AA). Expected to report comprehensive INCOME classified intelligence reports, financial times increase. If classified information is expected to increase its financial information. Due to the homogeneity of variables accounting, content relative to comprehensive INCOME and Alternative candidate for INCOME with Companies listed on stock exchange Tehran data over the years 2001-2010 Using multiple linear regression and the Wald test were studied. The results show that comprehensive INCOME (Standard No. 6) for the explanatory power is stronger, and among INCOME alternative candidates' net INCOME plus FCT and AA has the highest content. This result with the research evidence Biddle and Choi (2006) in America, and Kiridaran Kanagaretnam (2009) in Canada is similar.

Background: As middle-INCOME countries become more affluent, economically sophisticated and productive, health expenditure patterns are likely to change. Other socio-demographic and political changes that accompany rapid economic growth are also likely to influence health spending and financial protection.Methods: This study investigates the relationship between growth on per-capita healthcare expenditure and gross domestic product (GDP) in a group of 27 large middle-INCOME economies and compares findings with those of 24 high-INCOME economies from the Organization for Economic Cooperation and Development (OECD) group. This comparison uses national accounts data from 1995-2014. We hypothesize that the aggregated INCOME elasticity of health expenditure in middle-INCOME countries would be less than one (meaning healthcare is a normal good). An initial exploratory analysis tests between fixed-effects and random-effects model specifications. A fixed-effects model with time-fixed effects is implemented to assess the relationship between the two measures. Unit root, Hausman and serial correlation tests are conducted to determine model fit. Additional explanatory variables are introduced in different model specifications to test the robustness of our regression results. We include the out-of-pocket (OOP) share of health spending in each model to study the potential role of financial protection in our sample of high- and middle-INCOME countries. The first-difference of study variables is implemented to address non-stationarity and cointegration properties.Results: The elasticity of per-capita health expenditure and GDP growth is positive and statistically significant among sampled middle-INCOME countries (51 per unit-growth in GDP) and high-INCOME countries (50 per unit-growth in GDP). In contrast with previous research that has found that INCOME elasticity of health spending in middle-INCOME countries is larger than in high-INCOME countries, our findings show that elasticity estimates can change if different criteria are used to assemble a more homogenous group of middle-INCOME countries. Financial protection differences between middle- and high-INCOME countries, however, are not associated with their respective INCOME elasticity of health spending.Conclusion: The study findings show that in spite of the rapid economic growth experienced by the sampled middle-INCOME countries, the aggregated INCOME elasticity of health expenditure in them is less than one, and equals that of high-INCOME countries.