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    0.3 0.15 2.0 Progressivo: Aliquota Marginale Aliquota Media Elasticità Dell'imposta Al Reddito Regime Di Imposizione

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    1. The document describes an individual's taxable income of 35,000 with a deduction of 10,000 leading to a taxable income of 25,000. 2. The tax rate is 27% on taxable income between 15,000-28,000 resulting in a gross tax of 6,150. 3. The elasticity of tax with respect to income is calculated to be 1.31068.

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    0.3 0.15 2.0 Progressivo: Aliquota Marginale Aliquota Media Elasticità Dell'imposta Al Reddito Regime Di Imposizione

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    26 views18 pages
    1. The document describes an individual's taxable income of 35,000 with a deduction of 10,000 leading to a taxable income of 25,000. 2. The tax rate is 27% on taxable income between 15,000-28,000 resulting in a gross tax of 6,150. 3. The elasticity of tax with respect to income is calculated to be 1.31068.

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    IRPEF_

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    1. The document describes an individual's taxable income of 35,000 with a deduction of 10,000 leading to a taxable income of 25,000. 2. The tax rate is 27% on taxable income between 15,000-28,000 resulting in a gross tax of 6,150. 3. The elasticity of tax with respect to income is calculated to be 1.31068.

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    26 views18 pages

    0.3 0.15 2.0 Progressivo: Aliquota Marginale Aliquota Media Elasticità Dell'imposta Al Reddito Regime Di Imposizione

    Uploaded by

    m
    1. The document describes an individual's taxable income of 35,000 with a deduction of 10,000 leading to a taxable income of 25,000. 2. The tax rate is 27% on taxable income between 15,000-28,000 resulting in a gross tax of 6,150. 3. The elasticity of tax with respect to income is calculated to be 1.31068.

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    of 18

    Aliquota marginale

    0.3
    Aliquota media
    0.15
    Elasticità dell'imposta al reddito
    2.0
    Regime di imposizione
    PROGRESSIVO
    METODO B: reddito tassato con aliquota continua (caso riportato nel manuale)

    R T t T/R RD
    0
    10 0 0.05 0 10
    20 1 0.15 0.05 19
    30 3 0.25 0.1 27
    40 6 0.35 0.15 34
    50 10 0.45 0.2 40
    60 15 0.55 0.25 45
    70 21 0.65 0.3 49
    80 28 0.75 0.35 52
    90 36 0.85 0.4 54
    100 45 0.95 0.45 55

    N.B. T = 0,005R^2 - 0,05R, t = 0,01R - 0,05, T/R = 0,005R - 0,05


    50 1.00

    45 0.90 t
    f(x) = 0.005 x² − 0.0499999999999998 x − 5.05560019475045E-15
    40 0.80

    35 0.70

    30 0.60

    25 0.50

    20 0.40

    15 0.30

    10 0.20

    5 0.10

    0 0.00
    0 10 20 30 40 50 60 70 80 90 100 0 10 20
    1.00

    0.90 t T/R

    0.80

    0.70

    0.60

    0.50

    0.40

    0.30

    0.20

    0.10

    0.00
    0 10 20 30 40 50 60 70 80 90 100
    PROGRESSIVITA' PER DEDUZIONE E PER DETRAZIONE

    R t T T/R RD 25
    0 0.20 0 0 T
    10 0.20 2 0.20 8
    20
    20 0.20 4 0.20 16
    30 0.20 6 0.20 24
    40 0.20 8 0.20 32 15
    50 0.20 10 0.20 40
    60 0.20 12 0.20 48
    10
    70 0.20 14 0.20 56
    80 0.20 16 0.20 64
    90 0.20 18 0.20 72 5
    100 0.20 20 0.20 80

    t 0.2 0
    0 10 20 30 40

    0.25

    0.20

    0.15

    0.10

    0.05

    0.00
    0 10 20 30 40

    D 10 t 0.1
    10

    9
    R t T T/R RD
    8
    0 0.10 0 0
    10 0.10 0 10 7
    20 0.10 1 0.05 19 6
    30 0.10 2 0.07 28 5
    40 0.10 3 0.08 37
    4
    50 0.10 4 0.08 46
    60 0.10 5 0.08 55 3
    70 0.10 6 0.09 64 2
    80 0.10 7 0.09 73
    1
    90 0.10 8 0.09 82
    0
    0 10 20 30 40
    3

    0
    100 0.10 9 0.09 91 0 10 20 30 40

    0.12

    0.10

    0.08

    0.06

    0.04

    0.02

    0.00
    0 10 20 30 40

    d 1 t 0.1
    12
    R t T T-d (T-d)/R RD
    T T-
    0 0.10 0 0 0 10
    10 0.10 1 0 10
    20 0.10 2 1 0.05 19
    8
    30 0.10 3 2 0.07 28
    40 0.10 4 3 0.08 37
    6
    50 0.10 5 4 0.08 46
    60 0.10 6 5 0.08 55
    4
    70 0.10 7 6 0.09 64
    80 0.10 8 7 0.09 73
    90 0.10 9 8 0.09 82 2

    100 0.10 10 9 0.09 91


    0
    0 10 20 3

    0.12

    0.10

    0.08

    0.06

    0.04

    0.02

    0.00
    0 20
    0.04

    0.02

    0.00
    0 20
    T

    10 20 30 40 50 60 70 80 90 100

    t
    T/R

    10 20 30 40 50 60 70 80 90 100

    0 20 30 40 50 60 70 80 90 100
    T

    0 20 30 40 50 60 70 80 90 100

    t T/R

    10 20 30 40 50 60 70 80 90 100

    12

    T T-d
    10

    0
    0 10 20 30 40 50 60 70 80 90 100

    0.12

    0.10

    0.08

    0.06

    0.04

    0.02 t (T-d)/R

    0.00
    0 20 40 60 80 100 120
    0.04

    0.02 t (T-d)/R

    0.00
    0 20 40 60 80 100 120
    R 35000 scaglione reddito aliquota
    D 10000 0 15000 15000 0.23
    R-D 25000 15000 28000 10000 0.27
    IRPEF lorda 6150 28000 55000 0 0.38
    d 1000 55000 75000 0 0.41
    IRPEF netta 5150 > 75000 0 0.43
    T/(R-D) 0.206
    t 0.27
    e(T,R) 1.31068
    imposta
    3450
    2700
    0
    0
    0
    6150 IRPEF lorda
    D 20

    R R-D t T=tR T/R RD t' (T/R)' T=t*(R-D)


    0 0 0 0 0 0 0 0 0
    10 0 0.05 0 0 10 0 0 0
    20 0 0.15 1 0.05 19 0 0 0
    30 10 0.25 3 0.1 27 0.05 0 0
    40 20 0.35 6 0.15 34 0.15 0.05 1
    50 30 0.45 10 0.2 40 0.25 0.1 3
    60 40 0.55 15 0.25 45 0.35 0.15 6
    70 50 0.65 21 0.3 49 0.45 0.2 10
    80 60 0.75 28 0.35 52 0.55 0.25 15
    90 70 0.85 36 0.4 54 0.65 0.3 21
    100 80 0.95 45 0.45 55 0.75 0.35 28

    d 5

    R t T=tR T/R Te=tR-d RD RD' Te/R


    0 0 0 0 0 0 0
    10 0.05 0 0 0 10 10 0.00
    20 0.15 1 0.05 0 19 20 0.00
    30 0.25 3 0.1 0 27 30 0.00
    40 0.35 6 0.15 1 34 39 0.03
    50 0.45 10 0.2 5 40 45 0.10
    60 0.55 15 0.25 10 45 50 0.17
    70 0.65 21 0.3 16 49 54 0.23
    80 0.75 28 0.35 23 52 57 0.29
    90 0.85 36 0.4 31 54 59 0.34
    100 0.95 45 0.45 40 55 60 0.40

    d 0.1

    R t T=tR T/R d Te=tR-d RD RD' Te/R


    0 0 0 0 0 0 0 0
    10 0.05 0 0 0 0 10 10 0.00
    20 0.15 1 0.05 0.1 0.9 19 19.1 0.05
    30 0.25 3 0.1 0.3 2.7 27 27.3 0.09
    40 0.35 6 0.15 0.6 5.4 34 34.6 0.14
    50 0.45 10 0.2 1 9 40 41 0.18
    60 0.55 15 0.25 1.5 13.5 45 46.5 0.23
    70 0.65 21 0.3 2.1 18.9 49 51.1 0.27
    80 0.75 28 0.35 2.8 25.2 52 54.8 0.32
    90 0.85 36 0.4 3.6 32.4 54 57.6 0.36
    100 0.95 45 0.45 4.5 40.5 55 59.5 0.41
    RD' 50
    0 45
    10
    40 T=tR T=t*(R-D)
    20
    30 35

    39 30
    47 25
    54
    20
    60
    65 15
    69 10
    72
    5

    0
    0 10 20 30 40 50 60 70

    50

    45 T=tR Te=tR-d

    40

    35

    30

    25

    20

    15

    10

    0
    0 10 20 30 40 50 60 70 80 90 100

    50
    T=tR Te=tR-d
    45

    40

    35

    30

    25

    20

    15

    10
    35

    30

    25

    20

    15

    10

    0
    0 20 40 60 80 100 120
    D)

    40 50 60 70 80 90 100

    90 100
    100 120

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