the main objective of this study was to investigate the understanding of relationship between social capital and participation in sports activities. the study was descriptive and methods of data collection and field measurement tool were made by the researcher as questionnaires. the population of the study, all women over 18 years old and lived in iran, was 164, 535 people. the sample size was ...

This paper introduces “capital ownership neutrality” (CON) and “national ownership neutrality” (NON) as benchmarks for evaluating the desirability of international tax reforms, and applies them to analyze recent U.S. tax reform proposals. Tax systems satisfy CON if they do not distort the ownership of capital assets, which promotes global efficiency whenever the productivity of an investment di...

Health and education are both components of human capital and contributors to human welfare. One index of human welfare, which incorporates income, education and health, shows that Africa’s level of ‘human development’ is the lowest of any region in the world. In this paper we will frequently compare Africa with South Asia. While Africa’s level of human development is lower than that of South A...

f or several decades, the selection of a proper tax base has been among the most serious concerns for the economic policy makers. the computable general equilibrium models analysis provides a comprehensive framework for the investigation of the effects of the adopted policies on the economy of a country. in the present study, using a static computable general equilibrium, the effects of tax re...

Learning about Education Limited human capital investment is a common characteristic of low-income countries despite the fact that estimated returns to educational investment in low-income countries are generally higher than in high-income countries. Empirical evidence suggests that income and credit constraints can only account for a small part of this underinvestment. Recent experimental evid...