if salaries tax increase..............

Question

what will happen to the income distribution if salaries tax rate increase?
what will happen to the income distribution if salaries tax allowance increase?

Answer 1

what will happen to the income distribution if salaries tax rate increase?
salaries tax rate 有二個計法
AT standard rate 16% (用net assessable income)
另外一是progressive rate (用net chargeable income) (未扣免稅額)

取二者最低那個

standard rate一定唔會降
變就只會progressive rate (累進稅)

如果salaries tax rate increase
只會影響(affect ) 中等 收入person

因為低收入人士都不會怎樣計稅(有個人免稅額)

另外，收入太高，會用standard rates 計

中等收入人士，會交多一d稅

what will happen to the income distribution if salaries tax allowance increase?
I don't know that you mean allowable outgings and expenses
OR Personal allowances

If you said allowable outgings and expenses
assessable income
Less : allowable outgings and expenses
Depreciation allowances
self -education expenses

Net assessable income
如果allowable outgings and expenses的話
會令net assessable income 減少

無論二種計稅，也會令政府稅收減少(有錢/貧人也一樣)

另外你指Personal allowances
Net assessable income
Less concessionary deductions

Less personal allowances
Net chargeable income

如果personal allowances increase
NET CHARGEABLE income 會少年

不過，這也只會影響(affect ) 中等 收入person

因為低收入人士都不會怎樣計稅
另外，收入太高，會用standard rates 計

中等收入人士，會交少一d稅