Skip to main content
Methodology

IV. Evolutionary tables

  1. Demographics and heritage
    1. Declarants: is the number of declarations filed.
    2. Declarants with quota: is the number of statements with a result greater than zero in the statement.
    3. Average declared assets: It is the quotient between the total assets and the number of declarations.
  2. Wealth tax variables and tax rates
    1. Taxable base: It is the amount of the item corresponding to the taxable base of Personal Income Tax.
    2. Reduced quota: It is the amount of the item corresponding to the reduced Personal Income Tax quota.
    3. Amount to be paid: It is the amount of the item corresponding to the Personal Income Tax quota to be paid.
    4. Average type: It is the quotient between the Taxable Base and the Reduced Quota.
    5. Average effective rate: It is the quotient between the taxable base and the amount to be paid.
  3. Personal Income Tax for asset declarants. Average amounts
    1. Personal Income Tax (Personal Income Tax) tax base: It is the average of the item corresponding to the Personal Income Tax Base of the Wealth Declarants.
    2. Full Personal Income Tax quota: It is the average of the item corresponding to the full Personal Income Tax Quota of Wealth Declarants.
    3. Average Personal Income Tax: It is the quotient between the Tax Base and the full Personal Income Tax Amount of the wealth declarants.