3E Economics par. 6.6

Negative external effect
Positive external effect
6.2 ass 6
b
c
a
d
e
f
g
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Slide 1: Sleepvraag
EconomieMiddelbare schoolvwoLeerjaar 3

In deze les zitten 15 slides, met interactieve quizzen en tekstslides.

time-iconLesduur is: 45 min

Onderdelen in deze les

Negative external effect
Positive external effect
6.2 ass 6
b
c
a
d
e
f
g

Slide 1 - Sleepvraag

Par. 6.3 assignment 9a
A
From € 2,50 to € 3,00
B
From € 2,50 to € 3,50

Slide 2 - Quizvraag

Par. 6.3 assignment 9c
A
2 mln x € 1,-
B
3 mln x € 1,-

Slide 3 - Quizvraag

Slide 4 - Tekstslide

Taxes
The Netherlands have a progressive tax system

People with a higher income pay a higher percentage of taxes than people with a lower income ( tax brackets )
( See page 204 and 206 )

This makes differences in income smaller

Slide 5 - Tekstslide

Harry: gross income € 40.800,-. net income € 26.250,-
Jeroen: gross income € 61.200,-. net income € 36.720,-
Does this country have a progressive tax system?
Show your calculation!

Slide 6 - Open vraag

Assignment
Tax% Harry = ( 40.800 - 26.250 ) / 40.800 = 35%
Tax% Jeroen = ( 61.200 - 36.720 ) / 61.200 = 40%

or

61.200 / 40.800 = 1,5
36.720 / 26.250 = 1,4

Slide 7 - Tekstslide

Taxes
Box system

Box 1: income from employment ( and home )
Box 2: investments in companies ( BV, NV )
Box 3: income from savings and investments

Slide 8 - Tekstslide

Box 1: source 2 page 204
How much tax does someone with a taxable income of € 30.000,- have to pay?
A
€ 10.965
B
€ 11.389
C
€ 12.255
D
€ 23.220

Slide 9 - Quizvraag

Box 1
1> Gross income
2> Taxable income = Gross income - Deductable items
3> Taxes = Bracket% x Taxable income
F.e. taxable income = € 30.000,-
36,55% x 20.142 = 7.361,90
40,85% x ( 30.000 - 20.142 ) = 4.026,99
Total = 11.388,89

Slide 10 - Tekstslide

Box 3
F.e. Equity = € 80.000,-

1,30% x ( 80.000 - 70.800 ) = 119,60
0,60% x ( 70.800 - 30.000 ) = 244,80
Equity until 30.000 is exempted
Total = 364,40

Slide 11 - Tekstslide

Taxes

Total Taxes = Tax Box 1 + Tax Box 2 + Tax Box 3 - Tax credits

Net income = Gross income - Total taxes

Slide 12 - Tekstslide

Par. 6.6 assignment 3
Use the steps on pages 202 and 203

Steps 4 and 5 not necessary

Slide 13 - Tekstslide

Par. 6.6 assignment 3
Taxable income = 62.760 - 11.432 = 51.328
( 51.328 - 20.142 ) x 0,4085 = 12.739,48
20.142 x 0,3655 = 7.361,90
Total = 20.101,38
Taxes = 20.101,38 - 2.182 - 805 = 17.114,38

Net income = 62.760 - 17.114,38 = 45.645,62


Slide 14 - Tekstslide

Hw.
Par. 6.6 assignment 1

Slide 15 - Tekstslide