The program from Lutz Tautenhahn developed for graphic representations of functions in JavaScript (diagram.js) is used to plot the average German income tax rate and the marginal tax rate (1st derivative of the average tax rate/income curve) against the income. The income amounts and the calculated tax for are converted into pixel values. Every single pixel value (x-and y-axis) is then shown by the JavaScript program by Lutz Tautenhahn as a separate layer. Default is 900 pixels on the x-axis. This fits well on a sheet of DINA4 paper in landscape direction (to be selected in the Browser allowing background print). In the y-axis are the percentages firm. Therefore, these could be adapted to the graph paper background (divided in millimeters). Since the range of the income can be freely variable chosen, the gradation on the x-axis and therefore the distances for the Euro units will vary accordingly. Since the chosen income range is always represented by 900 pixel, the reading is the more accurate the smaller the income range is chosen. An additional table will be created (if checkbox is activated) to show the single recorded values (only every tenth value). ** Marginal Tax Rate (Grenzsteuerbelastung): **The so called Marginal Tax Rate is the tax rate which has to be paid for the last Euro of the income. Mathematically it is the 1st derivative i.e. the slope (in each point) of the tax burden curve. Example: for an income of 50.000 Euro in 2009 the total tax rate is 25,9% but getting 50.001 Euro the taxe rate for this additional Euro is 40,6% (reason: progressive tarif) - the total tax rate of 25,9% stays naturally (nearly) unchanged. ** From 2007 on: ** the "tax for reach people" (45% from 250.000 Euro on) causes a jump at that point for the upper bound tax burden rate. ** Solidarity surcharge: ** For amounts up to 972 €/year (until 2001: 1.836 DM/year) no solidarity surcharge is charged (basic alowance). close x |