The Administrative Justice Court annulled the directive that was issued by the Iranian National Tax Administration. According to the directive, kindergarten, food, commuting, … subsidies are not exempt from the payroll tax. In this research, which is conducted with the descriptive-analytical approach, the exemption or the lack of exemption of the subsidies is studied with regard to the tax law....

an independent non-profit policy research institute, with financial support from the Swedish International Development Cooperation Agency, Sida. Opinions expressed do not necessarily reflect the views of either ODI or Sida. ODI is the UK's leading independent think tank on international development and humanitarian issues. The Malawi Government Agricultural Inputs Subsidy Programme as implement...

A progressive agriculture serves as a powerful engine of economic growth of any country. It helps in initiating and sustaining the development of other sectors of the economy. In view of this, after independence the Government of India adopted a positive approach and specific programmes like new agriculture technology were introduced. Indian farmers being poor were not in a position to buy thes...

Subsidies from adjacent ecosystems can alter recipient food webs and ecosystem functions, such as herbivory. Emerging aquatic insects from streams can be an important prey in the riparian zone. Such aquatic subsidies can enhance predator abundances or cause predators to switch prey, depending on the herbivores. This can lead to an increase or decrease of in situ herbivores and herbivory. We exa...

We set up a two-period model, where individuals finance educational investment and first-period consumption by borrowing against risky second-period labor income. We show that the government should use both education subsidies and capital taxation to mitigate distortions, stemming from social insurance through labor taxation, and we derive a Ramsey-rule for the optimal combination of these inst...

BRIEF RAND research has found that subsidies in the Affordable Care Act's (ACA's) health insurance exchanges exert a stabilizing effect on the insurance market by encouraging younger, healthier people to stay enrolled in the face of premium hikes. This broadens the pool of insured individuals and helps keep costs down for all enrollees. Put another way, subsidies reduce the problem of adverse s...

Subsidized insurance premiums are present in nearly all public and some private insurance systems. Such subsidies are usually implemented to increase participation in the insurance program and to decrease the effects of adverse selection in the market. It has been argued that the increased demand for insurance due to subsidies also increases the market inefficiencies stemming from moral hazard ...