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Showing 13 results for Sadraei
Volume 2, Issue 3 (7-2016)
Abstract
Background: Trichomoniasis is the most common nonviral sexually transmitted human disease that is caused by protozoan Trichomonas vaginalis. Metronidazole is the selective drug in trichomoniasis treatment. However, the reported cases show an increasing trend of drug resistance. This study aimed to evaluate the effect of mango and blueberry extracts on T. vaginalis.
Materials and Methods: T. vaginalis was cultured axenically in TYM (Trypticase Yeast Extract) medium supplemented with 10% bovine serum. The effect of mango and blueberry extracts at 50, 100, 200, 400, 800 and 1000 μg.mL-1 on T. vaginalis was studied after 24 and 48 hours. The final numbers of parasite with a hemocytometer and Trypan blue were recorded. Then the value of IC50 [Half maximal inhibitory concentration] and the lethal percent were calculated. In the present study, the metronidazole was used as positive control. The IC50 value of metronidazole and tinidazole were calculated in the concentrations of 0.02, 0.04, 0.08, 0.16 and 0.32 μg.mL-1.
Results: The final results confirmed the significant effect of all mango and blueberry extracts concentrations on the reduction of parasite numbers (P-value<0.05(. The extract concentrations of 1000 μg.mL-1 had the most significant effect on T. vaginalis growth inhibition after 24 hours. The IC50 values of mango and blueberry extracts, metronidazole, and tinidazole were calculated as 118.3, 60.74, 0.042 and 0.02 μg.ml-1 respectively.
Conclusion: Based on the obtained results, the different concentrations of mango and blueberry extracts have significant anti Trichomonas vaginalis activities. It is suggested carrying out further studies on suitable animal models.
Volume 4, Issue 4 (Fall 2018)
Abstract
Aims: Toxoplasma parasites that extracted from different rodents are the same in immunologic and morphological characteristics but different in pathogenic characteristics. We found that the serum levels of ProBNP and Procalcitonin markers are high among these rodents. The aim of this study was the assessment of the serum levels of ProBNP and Procalcitonin markers among the rodents with myocardial .
Materials & Methods: In this study, we collected 286 rodents and extracted 250g of their heart tissues and blood samples to obtain DNA of T. . We detected the positive samples, using the nested PCR method. Then, we examined serum levels of Pro BNP and Procalcitonin markers, using Electro Chemo Luminescence method (ECL) for assessment of myocardial in this host. Data analysis was also conducted by the statistical analysis method. This study was performed from January to March 2017, based on the prevalence study.
Findings: In this study, 68/286 samples of rodents were positive for GRA6 gene and these positive samples had high levels of Pro BNP and Procalcitonin markers that indicated myocardial and acute inflammation among these animals.
Conclusion: In this study, we found that the GRA6 gene was very useful to follow up in the rodents of the Golestan province, northeast of Iran. Also, ProBNP and Procalcitonin markers were at high levels in myocardial .
Materials & Methods: In this study, we collected 286 rodents and extracted 250g of their heart tissues and blood samples to obtain DNA of T. . We detected the positive samples, using the nested PCR method. Then, we examined serum levels of Pro BNP and Procalcitonin markers, using Electro Chemo Luminescence method (ECL) for assessment of myocardial in this host. Data analysis was also conducted by the statistical analysis method. This study was performed from January to March 2017, based on the prevalence study.
Findings: In this study, 68/286 samples of rodents were positive for GRA6 gene and these positive samples had high levels of Pro BNP and Procalcitonin markers that indicated myocardial and acute inflammation among these animals.
Conclusion: In this study, we found that the GRA6 gene was very useful to follow up in the rodents of the Golestan province, northeast of Iran. Also, ProBNP and Procalcitonin markers were at high levels in myocardial .
Volume 7, Issue 25 (5-2019)
Abstract
Chehel-soroud is one of the most popular and current types of omen among Lorestan people which they perform collectively. In every presage, forty couplets are attributed to interpret the intended 40th couplet. In the present research and based on library resources, the aesthetic function of the 500 chehel-soroud couplets collected by the field method was analyzed in two parts of "Phones , Vocabulary, Musics and figures of speech " and the surface structure including Emotion, Thought and Meaning. The research findings showed that at surface structure of phones movement with music is sometimes created with serenity and sometimes with violence. The association of vocabulary plays a role in the association of emotions and the meaning of poetry. The association of vocabulary plays a role in the association of emotions and the meaning of poetry. In some parts of the verses, meter and rhyme are unacceptable, which is to some extent negligible. Internal music is due to figures like phonotactics , morphophonemics and pun. Spiritual musics in its turn is as a result of figures like Mora’at al nazir, Hossn-e- Ta’lil and hyperbole. Metonymy and assimilation play a key role in the creation of figures of speech. Emotionally, at deep structure level, good omens are accompanied by enthusiasm while sinister ones lead to despair. In terms of meaning and regarding the frequency , themes of love and friendship, natural resources such as mountains and trees, religious beliefs and interests such as hunting, breeding, agriculture etc. are evident in the couplets.
Volume 8, Issue 1 (Winter 2022)
Abstract
Backgrounds: Trichomoniasis is one of the most common sexually transmitted infections in the world. The main aim of the present descriptive study was to determine the prevalence rate and clinical symptoms of trichomoniasis among women referring to the hospital in Mahshahr city in Khuzestan province, southwest of Iran.
Materials & Methods: Urine samples were collected from 2200 women referring to Imam Musa Kazim hospital in Mahshahr city. In addition, 500 Pap smear samples were used for early detection of Trichomonas vaginalis. At first, parasitological tests were performed to detect T. vaginalis in urine and dissolved Pap smear samples using microscopic examination. Finally, DNA extraction was performed on 34 parasites isolated from positive urine and Pap smear samples. Then the 18s rRNA gene of the parasite was amplified by PCR method. The PCR products of the 18s rRNA gene were finally sequenced.
Findings: The prevalence rate of this parasite was determined to be 1.54%. The highest prevalence rate of infection and clinical symptoms were observed in women aged 31-40 years. Totally, clinical symptoms were observed in 64.70% of infected women, including vaginal itching and irritation (64.70%) and abnormal discharge (26.47%).
Conclusion: The prevalence rate of Trichomonas infection was relatively low in women living in Mahshahr. In addition, about 35.29% of infected women were found to be clinically asymptomatic.
Volume 10, Issue 0 (پاییز و زمستان86- 2008)
Abstract
Objective: An entomological survey was carried out for Leishmania vector incrimination of sand flies in northwestern Iran. Materials and Methods: Among other specimens, 358 sand flies belong to the Sergentomyia Genus were tested for leptomonad infection using semi-nested PCR method as well as sequence anlalysis of ITS-rDNA fragment. Results: Results of semi-nested PCR against kietoplast DNA showed reptile leptomonad infection in two specimens of S.dentata. The ITS2 sequence analysis of the specimens revealed 76% identity with those of Leishmania (sauroleishmania) adleri of Genbank. However, further studies need to clarify the species identity of the leptomonads. Interestingly, blood meal analysis of the sand flies determined an S.sintoni specimen with mammalian hemoglobin. Conclusion: This reptile related sauroleishmania parasites lacks the Lipophosphoglican (LPG) necessary for entrance to human phagocytes cells, and hence are not human pathogen. However, the GlycoInositoPhosphoLipid (GIPL) molecules of this parasite reacts with sera of kala-azar patients and may cause false positive scores in sero-epidemiological surveys for kala-azar. Sauroleishmania can be transmitted to human by infected bite of some Sergentomyia subgenera that show intermediate
Volume 13, Issue 2 (summer 2013 2013)
Abstract
Traditional approach to the firm size and its growth rate is based on comparative statics analysis and it does not really deal with the dynamics of growth. This paper takes a dynamic approach to investigate the relationship between firm size and its growth rate for Iranian insurance firms during 2003-2009. The study applies two ways to verify the validity of Gibrat's law in Iranian insurance industry. First way is to consider the independence of two important attributes of firms including firm size and growth rates. The second way is based on panel regression estimation. The results of the study reject the validity of Gibrat’s law and indicate the fact that small firms grow faster than their larger counterparts.
Volume 13, Issue 2 (4-2010)
Abstract
Objective: Cryptosporidiosis is a parasitic disease that is causing small protozoan genus Cryptosporidum and transmission take place through fecal- oral by direct contact or indirectly through food or drink. The aim of this study was detection of anti-Cryptosporidum parvum Immunoglobulin IgG, in newborn BALB/c infected with C. parvum. Materials and Methods: Oocysts of C. parvum were obtained from the feces of diarrheic lambs and following purification they were suspended in 2.5% aqueous potassium dichromate solution and stored at 4°C. Forty suckling BALB/c (3–4 days old) were divided in 8 groups (4 case groups and 4 control groups) each group consist of 5 suckling BALB/c. The mice in case groups were infected oraly with 105 C. parvum oocysts, and the mice in control groups served as non-infected. Blood samples were collected at 6, 9, 12 and 16 days post-infection (pi). Immunoglobulin IgG were extracted by salting out method and confirmed with SDS-PAGE. Results: Antibodies were analyzed by western blot and increased secretion of IgG was confirmed in neonatal mice infected with Cryptosporidum oocysts. Mean OD of Immunoglobulin IgG increased from 0.350 ± 0.099 to 0.6776 ± 0.099 in case groups but in control groups the increase was from 0.244 ± 0.016 to 0.322 ± 0.16 (P<0.05). Conclusion: The type of antibody in neonetal mice infected with Cryptosporidum oocysts was IgG which is secreted against external memberane of oocysts. Significant differences in neonatal mice case groups as compared with the control groups were observed.
Volume 13, Issue 4 (1-2011)
Abstract
Objective: Toxoplasmosis infection has spread throughout the world, it is created by the intracellular protozoan Toxoplasma gondii. Toxoplasma cause changes in the behavior of the rodents. Rodents play an important role in the life cycle of the Toxoplasma gondii, they are the main infection reservoir of the domestic cats. The purpose of this study was to investigation Toxoplasma infection in the Tehran's Rats. Materials and Methods: In this study, 150 mice were collected from all 5 regions of Tehran (North, South, East, West, Center) by live traps over 8-months period. For infection detection, anti-rat conjugate was used in ELISA method. Results: The results showed that 36/7 percent of rats in Tehran have Toxoplasma infection. Maximum number of infected rats were found in the South and Central parts of Tehran with 11.7 percent and with minimum of 1.47 percent in the West of Tehran. Conclusion: The extent of infection indicates the importance of these wild rats in the persistence and life cycle this parasite.
Detection and genotyping of human-associated microsporidia in pigeon Columba livia of Tehran in 2010
Volume 14, Issue 3 (9-2011)
Abstract
Objective: Microsporidia are ubiquitous opportunistic pathogens infecting all animal phyla. The purpose of this study was to characterization human-associated microsporidia in pigeons of Tehran by staining and molecular methods. Materials and Methods: In the year 2010 a total of 147 pigeon’s fecal samples were randomly collected from bird stores and public parks of Tehran and screened for the existence of human pathogenic microsporidia by staining method and multiplex/Nested-PCR and RFLP techniques. Results: Nineteen (12.92%) of the studied samples were positive by microscopic examination, and 31 (21.08%) isolates were detected with specific primers. Genotyping based on the ITS regions of the rRNA gene were done for the Entrocytozoon bieneusi, Encephalitozoon intestinalis, Enc. hellem and Enc. cuniculi, respectively. The genotypes of Ent. bieneusi were identical to the D, M and J; genotypes of Enc. hellem were similar to the genotype 1 and 3 and genotypes of Enc. cuniculi were equal to I and II genotypes which previously characterized in human and animal origins. Conclusion: These results revealed that there is no limits to microsporidia transmission between pigeons of Tehran and humans for human infective species. This study points to the hygienic importance of this bird, because feces of pigeons are one of the sources of infection with microsporidia in human and easily pollutes our environment; on the other hand, children and elderly people comprise the principal visitors of public parks and they are the populations at risk for microsporidiosis.
Volume 16, Issue 7 (Supplementary Issue - 2014)
Abstract
To determine the phenolic content and antioxidant activity in some native Iranian apple cultivars, some five cultivars namely: 'Bekran', 'Golab-e Kermanshah', 'Golab-e Kohanz' 'Golab-e Sheikhi' and 'Atlasi' were selected and compared with the standard cultivar 'Gala'. The profiles related to four phenolic compounds (chlorogenic acid, quercetin-3-galactoside, catechin, and phloridzin) were determined through HPLC for flesh and flesh+peel of the studied cultivars. Total Phenolic Content (TPC) through Folin-ciocalteu, and antioxidant activity applying DPPH radical (IC50) were also evaluated for flesh vs. flesh+peel for each cultivar. The results of HPLC analysis revealed that catechin constituted the main phenolic compound of flesh and as well the flesh+peel in all the studied cultivars. The highest catechin concentrations in flesh+peel and in flesh were detected in 'Golab-e Kermanshah' (4,064.37 ug g-1 FW) and 'Bekran' (2,315.92 ug g-1 FW), recpectively. The second high concentration phenolic compound was quercetin-3 galactoside, with 'Atlasi' containing the highest content (833.96 ug g-1 FW). A high level of chlorogenic acid was detected in 'Golab-e Sheikhi' (276.106 ug. g-1 FW). The highest level of Total Phenolic Index (TPI) was observed in 'Golab-e Kermanshah' (4392.81ug g-1 FW). The highest TPCs were detected in 'Golab-e Kermanshah' and 'Atlasi'. Phenolic compounds were found as less abundant in the flesh than in the flesh+peel. The scavenging activity of DPPH radical (IC50) revealed a higher antioxidant effect in flesh+peel than in (only) flesh. It can be concluded that in comparison with 'Gala', native Iranian cultivars contained higher concentrations of phenolic compounds, making them appropriate for use in breeding and being reintroduced into the production cycle. Also, it was revealed that whole fruit (flesh+peel) provides phytochemicals in levels far greater than the amounts provided by the fruit’s (only) flesh.
Volume 20, Issue 1 (6-2017)
Abstract
Objective: Trichomonas vaginalis (T. vaginalis) is a pathogenic protozoan of human reproductive-urinary systems that causes trichomoniasis. The disease is the most important non-viral sexually transmitted infection worldwide. Various laboratory methods have been used to diagnose T. vaginalis. Based on the actin gene, 6 genotypes (H, G, E, I, M, N) of T. vaginalis have been identified. In most studies, the clinical samples were cultured initially and then genotyped. In this study, we sought to identify and determine the genotype of T. vaginalis in urine samples from infected women in Mahshahr, Khuzestan Province, Iran.
Methods: Urine samples were collected from 2200 women who referred to the Laboratory of Imam Musa Kazim Hospital of Mahshahr. After microscopical examination, we extracted the parasite’s DNA from 34 positive urine samples. Then, the actin gene of the parasite was amplified by nested-PCR. Finally the PCR products of actin gene were sequenced.
Results: Totally, 34 samples (54.1%) tested positive for T. vaginalis. After sequencing, the genotype of the parasite was identified as E in Mahshahr.
Conclusion: Genotype E of T. vaginalis is the single genotype among women residents of Mahshahr. No genotypic variation was seen.
Volume 23, Issue 4 (winter 2023)
Abstract
Introduction:
The interactions of economies have caused the sensitivity to choose import sources, target markets and trade partners in general. Each country chooses its own trade partners based on its coordinates in order to minimize its import costs and generate maximum export income while avoiding the negative effects of international economic fluctuations. Diversification of trade partners is one of the ways to strengthen of an economy and reduce the vulnerability against international economic fluctuations and shocks. Diversification of import sources and export destinations of each country can lead to the stability of foreign trade and increase the stability of domestic production. In Iran's economy, due to the special conditions, such as economic sanctions, this issue is of double importance. In the previous periods of sanctions (before 2017), one of the weak points of Iran's economy has been the decrease in diversity in the mix of foreign trading partners, which includes the decrease in the number of buyers of oil (as Iran's main export product), the decrease in the arrival of foreign tourists, and the reduction of countries exporting goods to Iran. In this situation, two countries, China and Russia, became Iran's main trade partners, and to some extent, it reduced the impact of Western economic sanctions against Iran's economy. Meanwhile, in the last two decades, China has practically become the main competitor and substitute for the economic powers of the world, known as the OECD member countries, and has acquired large markets in South and East Asia, the Middle East and Africa. Therefore, it can be said that diversification of trade partners for all countries of the world practically means creating opportunities and for Iran, it means a way to survive.
Methodology:
The present research is based on the "Locomotive theory", which expresses the influence and effectiveness of the economic fluctuations of countries on each other through foreign trade. For this purpose, two models with the same structure were designed for two periods during 1970- 2018 to investigate the role of China's presence or absence among Iran's trading partners using the structural vector auto-regression (SVAR) model. According to the "Locomotive theory", international economic fluctuations affect countries through foreign trade, and only a few countries have the potential to bring countries out of the crisis. This theory states that during 1975-77, the United States was the main "locomotive" to pull out the world economy (more precisely, the industrialized countries) from the previous recession (the first oil shock), and paid a very high price for it, and it was necessary for America's major partners in that period, especially Japan and Germany, to accept their role as the locomotive of the world economy and in this way help both the American economy and the world economy. This theory specifically states that industrialized countries are the sources of international economic fluctuations and their prosperity or recession first spreads to major partners and with a delay to other countries.
The monetary and financial policies of the United States have played a decisive role in the development of global economic cycles through trade and financial links with smaller countries. In recent decades, although the importance and role of the United States has remained, but the US economy is not growing fast enough to act as the sole locomotive of the world economy train, especially in the last decade. China alone, and other major emerging markets as a whole, have become important drivers of the global economy. China and other major emerging markets are increasingly interdependent. Because on the one hand, China is the main importer of raw materials, and on the other hand, it is a supplier of manufactured products and foreign investment. The occurrence of such a phenomenon in the field of international economy has attracted the attention of many researchers to discuss the role of business partners and examine the unilateral and mutual effects of such decisions.
According to a study conducted in 2015 by Assoumou Ella for Kenya, the trade relationship between a third world country and industrialized countries is drawn in the presence of an emerging economy. In this research, the same model is used for Iran's economy. For this purpose, in the present study, based on the theoretical and experimental literature of this field a structural vector auto-regression (SVAR) model has been designed and specified. The first reason for using this model is its design based on the theoretical structure, and second reason is to provide a framework in which a variable, while being endogenous, is affected by other endogenous variables; but it should not affect them. The second case is very important regarding Iran's economy; because the macroeconomic variables of Iran's economy for several reasons (weak structure of Iran's economy, the issue of sanctions, customs tariffs) have no significant effects on the macroeconomic variables of trading partners included in the model.
Results and Discussion:
The results of the analysis of the reaction functions show that in most cases, the fluctuations of the macroeconomic variables of Iran (including GDP, inflation, FDI, export and import) have decreased in response to the fluctuations of GDP and inflation of OECD countries after the inclusion of China in the model. So that the intensity of the impact of the shocks entered into the model has become milder and the time for disappearing of the shocks has also been shortened.
Conclusion:
The results show that the diversification of Iran's Trade partners during the mentioned period has reduced the effect of the economic fluctuations of OECD countries on the macroeconomic variables of Iran. This means more stability of Iran's economy, so diversification of trade partners leads to resiliency against international crises, especially in the context of sanctions.
The interactions of economies have caused the sensitivity to choose import sources, target markets and trade partners in general. Each country chooses its own trade partners based on its coordinates in order to minimize its import costs and generate maximum export income while avoiding the negative effects of international economic fluctuations. Diversification of trade partners is one of the ways to strengthen of an economy and reduce the vulnerability against international economic fluctuations and shocks. Diversification of import sources and export destinations of each country can lead to the stability of foreign trade and increase the stability of domestic production. In Iran's economy, due to the special conditions, such as economic sanctions, this issue is of double importance. In the previous periods of sanctions (before 2017), one of the weak points of Iran's economy has been the decrease in diversity in the mix of foreign trading partners, which includes the decrease in the number of buyers of oil (as Iran's main export product), the decrease in the arrival of foreign tourists, and the reduction of countries exporting goods to Iran. In this situation, two countries, China and Russia, became Iran's main trade partners, and to some extent, it reduced the impact of Western economic sanctions against Iran's economy. Meanwhile, in the last two decades, China has practically become the main competitor and substitute for the economic powers of the world, known as the OECD member countries, and has acquired large markets in South and East Asia, the Middle East and Africa. Therefore, it can be said that diversification of trade partners for all countries of the world practically means creating opportunities and for Iran, it means a way to survive.
Methodology:
The present research is based on the "Locomotive theory", which expresses the influence and effectiveness of the economic fluctuations of countries on each other through foreign trade. For this purpose, two models with the same structure were designed for two periods during 1970- 2018 to investigate the role of China's presence or absence among Iran's trading partners using the structural vector auto-regression (SVAR) model. According to the "Locomotive theory", international economic fluctuations affect countries through foreign trade, and only a few countries have the potential to bring countries out of the crisis. This theory states that during 1975-77, the United States was the main "locomotive" to pull out the world economy (more precisely, the industrialized countries) from the previous recession (the first oil shock), and paid a very high price for it, and it was necessary for America's major partners in that period, especially Japan and Germany, to accept their role as the locomotive of the world economy and in this way help both the American economy and the world economy. This theory specifically states that industrialized countries are the sources of international economic fluctuations and their prosperity or recession first spreads to major partners and with a delay to other countries.
The monetary and financial policies of the United States have played a decisive role in the development of global economic cycles through trade and financial links with smaller countries. In recent decades, although the importance and role of the United States has remained, but the US economy is not growing fast enough to act as the sole locomotive of the world economy train, especially in the last decade. China alone, and other major emerging markets as a whole, have become important drivers of the global economy. China and other major emerging markets are increasingly interdependent. Because on the one hand, China is the main importer of raw materials, and on the other hand, it is a supplier of manufactured products and foreign investment. The occurrence of such a phenomenon in the field of international economy has attracted the attention of many researchers to discuss the role of business partners and examine the unilateral and mutual effects of such decisions.
According to a study conducted in 2015 by Assoumou Ella for Kenya, the trade relationship between a third world country and industrialized countries is drawn in the presence of an emerging economy. In this research, the same model is used for Iran's economy. For this purpose, in the present study, based on the theoretical and experimental literature of this field a structural vector auto-regression (SVAR) model has been designed and specified. The first reason for using this model is its design based on the theoretical structure, and second reason is to provide a framework in which a variable, while being endogenous, is affected by other endogenous variables; but it should not affect them. The second case is very important regarding Iran's economy; because the macroeconomic variables of Iran's economy for several reasons (weak structure of Iran's economy, the issue of sanctions, customs tariffs) have no significant effects on the macroeconomic variables of trading partners included in the model.
Results and Discussion:
The results of the analysis of the reaction functions show that in most cases, the fluctuations of the macroeconomic variables of Iran (including GDP, inflation, FDI, export and import) have decreased in response to the fluctuations of GDP and inflation of OECD countries after the inclusion of China in the model. So that the intensity of the impact of the shocks entered into the model has become milder and the time for disappearing of the shocks has also been shortened.
Conclusion:
The results show that the diversification of Iran's Trade partners during the mentioned period has reduced the effect of the economic fluctuations of OECD countries on the macroeconomic variables of Iran. This means more stability of Iran's economy, so diversification of trade partners leads to resiliency against international crises, especially in the context of sanctions.
Volume 24, Issue 4 (Winter 2024)
Abstract
Aim and Introduction
Making changes in the tax system is one of the basic and important needs for increasing government tax revenues. To achieve this, the tax system must move in a direction that increases the tax base. One of the most important solutions can be reducing tax exemptions and deductions. Since tax deduction plays an important role in determining tax revenues, ignoring its effect in tax studies can lead to misleading results. To address this research gap, this study uses a three-part dynamic general equilibrium model to estimate the Laffer Curve and investigate the effects of tax deductions on the curve and taxable income.
Findings
The analysis focuses on the household, business, and government sectors, highlighting the significance of tax deductions within each.
Findings from this research show that, in the absence of tax deductions, the optimal tax rate for maximizing tax revenue in terms of labor income is below 45%, while for capital income, it is below 40%. In contrast, when tax deductions are present, tax rates exceeding 50% and 55% maximize tax revenue for labor and capital income, respectively. Furthermore, the elasticity of taxable income for both labor and capital remains relatively constant across scenarios, with a slightly higher value observed when deductions are considered. Regarding capital income, the elasticity consistently exceeds 1 due to the presence of varied capital deductions. In both cases, the elasticity exhibits a downward slope, gradually decreasing as the tax rate increases and approaching a value of 1. In contrast, the ETI associated with labor income remains below 37%, regardless of the presence or absence of deductions.
Furthermore, under tax revenue elasticity, the rate of reaction to the tax rate for the labor force is almost uniform in low tax rates and has a downward trend with the increase of the tax rate in all three cases (considering and not considering deductions). But in the case of reductions in the labor force, the amount of reaction is higher than the other two cases. While the elasticity of tax income from capital gains due to capital depreciation deductions is always greater than 1 and is downward in all three cases and gradually decreases with the increase of the tax rate and approaches 1.
Methodology
In the current research, to understand the effects of tax exemptions and deductions in the economic system, an attempt has been made to analyze the effects of tax deductions on the government tax revenues and the elasticity of taxable income and tax elasticity, in a simple three-part dynamic general equilibrium model including households, firms and government, three special cases regarding the absence of tax deductions and social security premiums should be investigated. To evaluate and estimate the model, first the calibrated parameters in previous studies were collected and then the results were obtained through MATLAB software.
Discussion and Conclusion
One of the important results of this research is the changes in the government tax income and the reaction of individuals in the form of taxable income, caused by the consideration and non-consideration of deductions and tax exemptions on the household and corporate sectors.
As it can be seen, tax revenues in the scenario of removing tax deductions are more than the other two scenarios, i.e. considering deductions, on the other hand, the elasticity of taxable income in the presence of tax deductions show a greater reaction than in the case of not considering tax deductions.
Iran has been experiencing consecutive budget deficits over different periods. As a result of reduced oil revenues much greater attention has been drawn to a more efficient and effective taxing system. So, a substitution in the government revenue system can potentially deminish the over-dependence of the Iranian economy on oil revenues, which can lead to far reduced deficits both in the long and short term.
In terms of deductions and exemptions as a factor affecting tax revenues, it can display a more realistic picture of an economy and take into account the existing economic realities. Therefore, the tax system should act in such a way that it moves in the direction of expanding the tax base. One of the solutions for this is realized through elimination of tax exemptions and deductions. It seems that such policies can prevent tax evasion, collecting more tax, and ultimately increase the motivation for work and activity and cause economic growth and prosperity
Making changes in the tax system is one of the basic and important needs for increasing government tax revenues. To achieve this, the tax system must move in a direction that increases the tax base. One of the most important solutions can be reducing tax exemptions and deductions. Since tax deduction plays an important role in determining tax revenues, ignoring its effect in tax studies can lead to misleading results. To address this research gap, this study uses a three-part dynamic general equilibrium model to estimate the Laffer Curve and investigate the effects of tax deductions on the curve and taxable income.
Findings
The analysis focuses on the household, business, and government sectors, highlighting the significance of tax deductions within each.
Findings from this research show that, in the absence of tax deductions, the optimal tax rate for maximizing tax revenue in terms of labor income is below 45%, while for capital income, it is below 40%. In contrast, when tax deductions are present, tax rates exceeding 50% and 55% maximize tax revenue for labor and capital income, respectively. Furthermore, the elasticity of taxable income for both labor and capital remains relatively constant across scenarios, with a slightly higher value observed when deductions are considered. Regarding capital income, the elasticity consistently exceeds 1 due to the presence of varied capital deductions. In both cases, the elasticity exhibits a downward slope, gradually decreasing as the tax rate increases and approaching a value of 1. In contrast, the ETI associated with labor income remains below 37%, regardless of the presence or absence of deductions.
Furthermore, under tax revenue elasticity, the rate of reaction to the tax rate for the labor force is almost uniform in low tax rates and has a downward trend with the increase of the tax rate in all three cases (considering and not considering deductions). But in the case of reductions in the labor force, the amount of reaction is higher than the other two cases. While the elasticity of tax income from capital gains due to capital depreciation deductions is always greater than 1 and is downward in all three cases and gradually decreases with the increase of the tax rate and approaches 1.
Methodology
In the current research, to understand the effects of tax exemptions and deductions in the economic system, an attempt has been made to analyze the effects of tax deductions on the government tax revenues and the elasticity of taxable income and tax elasticity, in a simple three-part dynamic general equilibrium model including households, firms and government, three special cases regarding the absence of tax deductions and social security premiums should be investigated. To evaluate and estimate the model, first the calibrated parameters in previous studies were collected and then the results were obtained through MATLAB software.
Discussion and Conclusion
One of the important results of this research is the changes in the government tax income and the reaction of individuals in the form of taxable income, caused by the consideration and non-consideration of deductions and tax exemptions on the household and corporate sectors.
As it can be seen, tax revenues in the scenario of removing tax deductions are more than the other two scenarios, i.e. considering deductions, on the other hand, the elasticity of taxable income in the presence of tax deductions show a greater reaction than in the case of not considering tax deductions.
Iran has been experiencing consecutive budget deficits over different periods. As a result of reduced oil revenues much greater attention has been drawn to a more efficient and effective taxing system. So, a substitution in the government revenue system can potentially deminish the over-dependence of the Iranian economy on oil revenues, which can lead to far reduced deficits both in the long and short term.
In terms of deductions and exemptions as a factor affecting tax revenues, it can display a more realistic picture of an economy and take into account the existing economic realities. Therefore, the tax system should act in such a way that it moves in the direction of expanding the tax base. One of the solutions for this is realized through elimination of tax exemptions and deductions. It seems that such policies can prevent tax evasion, collecting more tax, and ultimately increase the motivation for work and activity and cause economic growth and prosperity
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