Table 1

Example of 'linear' income tax with a threshold – everybody pays the same percentage (here 25 %) of the income exceeding tax-exempted amount ('threshold', here 10.000)


Without threshold
With threshold 10 000

Income
Tax to be paid
% of income
Tax to be paid
% of income

5 000
1 250
25
0
0
10 000
2 500
25
0
0
15 000
3 750
25
1 250
8.33
20 000
5 000
25
2 500
12.50
50 000
12 500
25
10 000
20.00

Klonowski Nonlinear Biomedical Physics 2007 1:5   doi:10.1186/1753-4631-1-5