Problem Set 3
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Problemas de Impuestos: Base Imponible y Tasas Marginales, Apuntes de Biología
Un conjunto de ejercicios que abordan el cálculo de la base imponible y las tasas marginales según distintos marginales tax rates. Se analiza el caso de Jordi, que trabaja por horas adicionales y tiene ingresos por intereses, y posee una casa de playa que alquila.
Tipo: Apuntes
2019/2020
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Problem Set 3
PUBLIC REVENUES
Taxable income and marginal tax rates: 0-1000: 0% 1001-5000: 10% 5001 and above: 15%
Jordi: worked 20hrs per month at 10euros per hour and received 10.000 in interest earned on deposits. Beach house worth 500.000, rents at 500 per month. Deduction in income tax= 10% annual rent paid, up to
a) The tax base. b) The net tax base. c) The marginal tax rate. d) The tax burden. e) The average tax rate. f) The effective Tax rate. g) The after tax income.
Taxable income and marginal tax rates: 0-1000: 0% 1001-5000: 10% 5001 and above: 15%
Jordi: worked 20hrs per month at 10euros per hour and received 10.000 in interest earned on deposits. Beach house worth 500.000, rents at 500 per month. Deduction in income tax= 10% annual rent paid, up to
a) The tax base. T=12.
b) The net tax base. Tax base – exemptions.
No exemptions, so NetTaxBase=12.
Taxable income and marginal tax rates: 0-1000: 0% 1001-5000: 10% 5001 and above: 15%
Jordi: worked 20hrs per month at 10euros per hour and received 10.000 in interest earned on deposits. Beach house worth 500.000, rents at 500 per month. Deduction in income tax= 10% annual rent paid, up to
a) The tax base. T=12.
b) The net tax base. Tax NetTaxBase=12.
c) The marginal tax rate.
Lets see in which bracket is Jordi. Its in the last bracket with income of 5001 and above. With MgT=15%
Taxable income and marginal tax rates: 0-1000: 0% 1001-5000: 10% 5001 and above: 15% Jordi: worked 20hrs per month at 10euros per hour and received 10.000 in interest earned on deposits. Beach house worth 500.000, rents at 500 per month. Deduction in income tax= 10% annual rent paid, up to
a) The tax base. T=12.
b) The net tax base. Tax NetTaxBase=12.
c) The marginal tax rate. MgT=15%
d) The tax burden. Gross Tax= 1510
e) The average tax rate. AvT=GrossTaxLiabilities/NetTaxBase GrossTax= 1510
Then AvT=1510/12.400=12,18%
Taxable income and marginal tax rates: 0-1000: 0% 1001-5000: 10% 5001 and above: 15% Jordi: worked 20hrs per month at 10euros per hour and received 10.000 in interest earned on deposits. Beach house worth 500.000, rents at 500 per month. Deduction in income tax= 10% annual rent paid, up to
a) The tax base. T=12.
b) The net tax base. Tax NetTaxBase=12.
c) The marginal tax rate. MgT=15%
d) The tax burden. Gross Tax= 1510
e) The average tax rate. AvT=12,18%
f) The effective Tax rate. EffT=Net Tax liability/Tax Base
Net Tax liability = Gross Tax- reductions Reductions =(50012)10%=600. But up to 400 then: Reductions =
Net Tax Liability= 1510-400= EffT=1.110/12.400=8,9%
Country A:
Flat tax rate=10%.
For LI: TB=
For HI. TB=
Total Tax Revenue
Country A:
Flat tax rate=10%.
For LI: TB= T=Tb x Tr = 80*10%= AvgT=8/80=10% MgT=10%
For HI. TB= T=240*10%= AvgT=24/240=10% MgT=10%
Total Tax Revenue= 8 + 24 =
Country B:
TaxBrackets. For the share of: <=100=5% 100-200=10%
=200=15%
For LI: TB= T=Tb x Tr = 80*5%= AvgT=4/80=5% MgT=5%
For HI. TB= T=1005%+10010%+40*15%= AvgT=21/240=8.75% MgT=15%
Total Tax Revenue= 4 + 21 =
Country C:
Continuos. For the total amount of: <=100=5% 100-200=10%
=200=15%
For LI: TB=
For HI. TB=
Total Tax Revenue=