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During past decade pollution has been one of the main considerations of countries and they consider it not only in their territories but through engagement in international arrangement. Air pollution is one of the main kinds of pollution among the world which is mostly function of economic growth. The relation between economic growth and pollution is discussed as Environmental Kuznets Curve (EKC) hypnosis. In this paper we are going to test EKC through panel data technique for 67 countries at different phases of economic development, including Iran. The variable such as: Environmental regulation, Urban population, Number of automobiles and openness of economy have been considered as exogenous variables vector. The results imply that EKC exists.

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Transfer of inheritance and accumulated savings to future generations as a factor affecting the income inequalities for the next generations and as a key variable in government expenses allocated to socio-economic services and social security has always been a controversial subject for research. In this study, using a panel data, in a structure based on traditional culture in Sistan and Baluchestan province, it is tried to determine how the households make decisions on inheritance and which social, economic and demographic factors have greater impact on such decisions in a dual urban life. For this purpose, firstly, the Altonji and Villanueva model or the "income-wealth derivative" was considered as a base framework. Then, with regard to the charitable behavior of the province households, some variables are set for the model. After that, the Data Panel for the years 2001-2006 with nearly 1600 tax cases are analyzed which are prepared through inheritance tax cases and personal visits. Then using the statistical software of STATA 9.1, data were analyzed. To determine the fixed and random effect, the Hausman test was also used. Finally, the results related to the scheme hypothesis are reviewed. Findings indicate a difference in behavior and some form of harmony respect to dual structures of each society. It means that, with improving the economic wellbeing in Zahedan city, inheritance increases, but in case of low-income societies, inheritance will decrease. In other words, Wagner theory, arguing per capita income growth from the perspective of citizens’ behavior within different structures and changes in income elasticity of goods for the households in terms of effects on the inheritance transfer model can be easily seen in different behavioral coefficients.