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.

Education satisfies the human primary need for knowledge. It is a mean helping to meet other fundamental needs and it facilitates continuance and expedition of community overall development. Education provides required skillful labor for modern and traditional devisions and it increases the labor' skills and its production capacities. It is not olny a mean to improve current generation's INCOME but also it helps to enhance future INCOME distribution and other opportunities.Theory of human resources assumes that the individuals’ PERSONAL INCOME is a function of their education and experience. So, inequality in INCOME distribution can be traced in educational inequality. Schooling is a dynamic process enabling labor’s skill, capability, and return. Thus, it increases the PERSONAL and community INCOME.The current study, based on theory of human resources considering INCOME variations as a function of education and experience level, assumes that the INCOME level is determined by two variables of education and experience. Justifying variations in individual’s PERSONAL INCOME with respect to above theory, this research used two logarithmic and semi-logarithmic models to analyze data gathered from four types of educational systems with a sample size of 3000. Cross sectional data estimated by Eviews 5 software package applying OLS method. The following hypotheses tested and approved along with investigating their consistency with theory of human resources: PERSONAL INCOME has a direct relationship with schooling.PERSONAL INCOME has a direct relationship with Experience.Men's PERSONAL INCOME is greater than women's INCOME in the same conditions of education and experience.Return of Education in educational sectors is larger than noneducational sectors.

Nowadays the phrase "Social Capital" has become one of the widely used general terms in social studies. The impact of social capital on economies and politics has expanded and has opened new venues for solving social and political malaise. One of the effects of social capital is its impact on PERSONAL welfare. In this article we have used a dynamic model containing two equations to study the impact of social capital on INCOME and PERSONAL welfare. The data used were obtained using responses to over two thousand questioners distributed is the capital of about 15 provinces in the Islamic Republic of Iran in 2008. The results indicate that social capital affects both INCOME and PERSONAL welfare in a positive way.

The problem of PERSONAL identity among others may stem from the following question—what does be the person that you are, from one day to the next, necessarily consist of? The diachronic problem of PERSONAL identity raises question on the necessary and sufficient conditions for the identity of the person over time. The synchronic problem is grounded in the question of what features or traits characterize a given person at one time. To answer these questions, John Locke discarded the soul and the body as necessary and sufficient substances for PERSONAL identity over time. He accepted consciousness as the only criterion for PERSONAL identity; the only thing capable of remaining the same and preserving PERSONAL identity through change. Though Locke’s argument is somewhat clear and coherent but what remains vague and incoherent is embedded in the question—what exactly is consciousness? How and why should it be the basis or criterion for the determination of PERSONAL identity? Using the method of critical analysis, I argue that Locke’s choice of consciousness as the determinant of PERSONAL identity, though quite novel, is incoherent and vague. Secondly, Locke had already presumed and anticipated clearly though fallaciously the very thing he wishes to substantiate. I therefore conclude that Locke’s argument is just another way of trying to escape but inadvertently prolonging the difficulty of apparently articulating a distinction between the psychological approach and physiological approach to the problem of PERSONAL identity. However, in my submission, I propose the concept of the “other” as alternative approach— a sort of an extrinsic-intrinsic approach to the problem of PERSONAL identity.

One of the most important issues in designing a tax on aggregate PERSONAL INCOME is the specification of tax rates and brakets. The purpose of this[s1] study is to design the optimal framework of PERSONAL INCOME tax in terms of tax rates and brakets and to evaluate its effects. In doing so, microsimulation model is used and required micro data were obtained using the Household Expenditure Survey of Iranian Statistics Center in 2017. [s2] The tax rates, INCOME brackets, deductions, exemptions, and subsidies to low-INCOME people have been determined in such a way that the best works are determined according to the [s3] gini coefficient and progressivity index, with the restriction of providing current amount of tax revenue for the government. The results show that by introducing the new PERSONAL INCOME tax, while maintaining the government's tax revenues and paying a negative tax to the low-INCOME, horizontal inequality (measured by the Gini coefficient) and vertical inequality (measured by the Progressivity Index) can be significantly improved.

Active and active presence in cyberspace and social networks is subject to its rules and attributes. Today, with the communication revolution, changing the role of the audience to the user, the presence of each individual in terms of the power of cyberspace to produce content and supply it to others, has changed many of the past equations in communication. Each user must manage the elements involved in this process for their effective presence. So there is the question: Is the value of everyone in this space the same? Are there any ways for individual branding or collective use to be used? How do people describe themselves to others on social networks or how do they shape and identify themselves by identifying their identities? How can people improve their identity? Such questions appear to be natural and expected in the relationship between individual identity and identity as a result of its presence in cyberspace and social networks. This article tries to demonstrate the importance of individual real identities in social networks as well as the development of identity in cyberspace and its promotion through a descriptive and analytical method. The results indicate the importance of several elements such as profile, type of post or post, amount of interest, amount of comment, number of followers, etc. are very effective in making this identity.

Abstract According to Article 198 of the Direct Taxes Act, in commercial companies, company managers, collectively or individually, are jointly and severally responsible to the company for paying the company's INCOME tax that has been final during their management. Based on the principle of the independence of the legal PERSONALity of the managers from the company, the debt of the company can only be claimed from the company itself, as a result, claiming the company's tax debt from the managers is against the aforementioned legal principle. On the other hand, according to the principle of PERSONAL tax responsibility, tax can only be claimed from the taxpayer, i.e. the company. Article 198 is written in such a way that the joint and several liability of directors is general, absolute, and as a result includes all members of the board of directors, including the signatory directors and others, as well as those who are faulty or not faulty of non-payment of taxes. Since the ruling on the PERSONAL responsibility of managers for company tax is against the principles governing corporate law, obligation law, and tax law, as well as restricting the individual rights of board members and the CEO of the company, the legal analysis of this issue in the framework of the concepts and principles of the legal system in related fields can reveal new angles about the basics of managers' responsibility for corporate taxes and appropriate legal policy in this matter. The issue that can be raised is whether the provision of Article 198 of the Act is justified from a legal point of view or not. Is it justifiable to impose PERSONAL responsibility on managers for company taxes, based on the principles of tax law, obligation law,corporate law, and other related legal fields? What is the ideal legal system for the legal regulation of managers' responsibility for corporate taxes? The theoretical framework of the research is based on several principles and accepted in related legal fields, including the principle of independence of the legal PERSONALity of managers from the company, the principle of individuality of tax, the principle of individuality of responsibility, the principle of the ability to pay taxes, the principle of tax justice, the principle of ease of tax collection, The principle of guaranteeing public rights, the moral principle of responsibility, and other relevant principles, and a balance between these principles are organized. The sources of this research are derived from legal principles and principles in related fields, fundamental principles, and the subject of legal consensus, including justice and individual rights, relevant laws and regulations, as well as relevant and useful findings in comparative law. The research method in this article is comparative and the validation of Article 198 of the Act is analyzed, reasoned, and deduced based on the criteria derived from certain legal principles in related legal fields including tax law, corporate law, public law, and civil liability law. This article tries to prove the hypothesis with legal analysis that the imposition of such responsibility is unjustified and incompatible with the foundations, principles, and integrity of the legal system. Based on the research conducted in this article, the joint and several liability of managers for company tax, which is very strict against managers to facilitate tax collection and deal with any possibility of tax abuse, regardless of the manager's role, authority, and ability to not pay tax. The imposed tax is contrary to the desired legal and tax system and is a clear violation of individual rights and the extensive and unjustified use of public law tools. The main objection is that Article 198 sacrifices the role of fairness, justice, individual rights and freedoms, the moral aspects of the legal system, and the integrity of the legal system without providing the necessary justifications and bases for the expediency of providing tax revenue for the government. From the point of view of this research, the ideal legal system for defining the responsibility of managers for corporate taxes is the civil liability system, which uses legal and acceptable elements and takes into account effective factors such as the manager's obligation to pay the company tax, the manager's fault in paying the tax, The role and authority of the manager in paying taxes, the presence or absence of sufficient resources in the company to pay taxes and other responsibility factors, to establish a fair and efficient system.

This article provides a mathematical analysis of the formation of the long-run PERSONAL distribution INCOME based on factor distribution in a macroeconomic structure. For this purpose, primarily with extraction, the relative factor’ s share of national INCOME in conventional macroeconomic production function showed that The factor's shares depend only on the parameter (α ), not on the amounts of capital or labor or on the state of technology as measured by the parameter A. Then, in order to extraction, the Lorenz curve organized the parameters of population and economic INCOME recipients based on the relative share of wage earners, stock returns and money interest. In the next step, using techniques of numerical analysis (Lagrange form of the interpolation polynomial), Lorenz curve equation derived based on the cardinal functions. Then we explain the integral Gini coefficient in terms of the Lorenz curve. Then we prove in a monetary system interest-based, the Gini coefficient automatically converges to one, in this condition the distribution of INCOME get worse for wage earners and shareholders. The results of this research are that interest-based monetary system has a negative effect on the PERSONAL INCOME distribution.