CH02.03 Taxation

Welcome
3 TVWO |  2020-2021


Chapter 2
The government around us

1 / 12
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Slide 1: Slide
EconomieMiddelbare schoolvwoLeerjaar 3

This lesson contains 12 slides, with interactive quizzes and text slides.

Items in this lesson

Welcome
3 TVWO |  2020-2021


Chapter 2
The government around us

Slide 1 - Slide

Program
  • Recap assignment
  • Learning outcome
  • Theory/practice
  • Time to work

Slide 2 - Slide

Write down wat you remember the last lesson.

If you don't remember anything, fill in a "?".
timer
1:30

Slide 3 - Open question

Today's learning outcome
By the end of this lesson you should be able to explain how the Dutch taxation system works. 

Therefore, you can
- explain the differents between a degressive, proportional and progressive taxation system;
- calculate the net income of someone.

Slide 4 - Slide

Progressive taxation system (2.17)
Income
Income tax
Tax rate
Majid
€ 50,000
€ 12,500
                             %
Roos
€ 30,000
€ 6,000
                             %

Slide 5 - Slide

Progressive taxation system (2.17)




Progressive taxation system:
Higher incomes pay a higher average tax rate than lower incomes.
Income
Income tax
Tax rate
Majid
€ 50,000
€ 12,500
                        25%
Roos
€ 30,000
€ 6,000
                        20%

Slide 6 - Slide

Proportional taxation system (2.18)
Income
Income tax
Tax rate
Patrick
€ 40,000
€ 8,000
                             %
Roeland
€ 20,000
€ 4,000
                             %

Slide 7 - Slide

Proportional taxation system (2.18)




Proportional taxation system:
A tax system in which all incomes pay the same tax rate.
Income
Income tax
Tax rate
Patrick
€ 40,000
€ 8,000
                        20%
Roeland
€ 20,000
€ 4,000
                        20%

Slide 8 - Slide

Degressive taxation system (2.19)
Income
Income tax
Tax rate
Annika
€ 85,000
€ 19,125
                             %
Simone
€ 35,000
€ 8,400
                             %

Slide 9 - Slide

Degressive taxation system (2.19)




Degressive taxation system:
A tax system in which the percentage of levied tax decreases if the income increases.
Income
Income tax
Tax rate
Annika
€ 85,000
€ 19,125
                     22.5%
Simone
€ 35,000
€ 8,400
                        24%

Slide 10 - Slide

Homework
Society
Chapter 2

Look up advantages and disadvantages 
of each taxation system (see classroom)

Importance: 
Practice with the three different taxation systems


Slide 11 - Slide

Which system do you think we use in the Netherlands?
A
Degressive system
B
Progressive system
C
Proportional system

Slide 12 - Quiz