Module 19 min944 wordsFree — no account
Counting your shares
The module’s worked examples, then cases to attempt before revealing their solution · 1 section · 72 words · 1 min
Worked example
The third child who changes the slope
A couple with two children has three shares. The arrival of a third child takes the household to four shares, and not to three and a half as the earlier progression would suggest. Taxable income is then divided by four instead of three, which usually brings the quotient down a whole step of the scale. It is the single largest effect in the entire mechanism.
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