Elahiyeh is an upper class district in Northern Tehran, actually a part of Shemiran. Before Shemiran was officially incorporated into the city of Tehran, the area consisted of expensive residences and gardens used as summer homes for wealthy residents of Tehran.The top ten percent earners in Iranian society pay 3% of all income taxes, while in the United States the top 10% pay more than 70% of the total income taxes (US billionaires are collectively richer than their Iranian counterparts, however).