Ein Konzept zur international vergleichenden Analyse von ... - IFCN

Anhang 3 228
3.1.2 TIPI-CAL Input - Farm Data (Seite 4)
2.9 USA tax option and data 0=no, 1=yes
Calculation pf US taxes 1996 1997 1998 1999 2000 2001 2002 2003 2004 2005
Calc. Federal income tax (FIT) 0-1 1 1 1 1 1 1 1 1 1 1 0 = no, 1= yes
Calc. State income tax (SIT) 0-1 0 0 0 0 0 0 0 0 0 0 0 = no, 1= yes
Calc. Self employment tax (SET) 0-1 1 1 1 1 1 1 1 1 1 1 0 = no, 1= yes
Calc. Medicare tax (MT) 0-1 0 0 0 0 0 0 0 0 0 0 0 = no, 1= yes
Calc. Social security tax (SST) 0-1 0 0 0 0 0 0 0 0 0 0 0 = no, 1= yes
State income tax data (FLIPSIM card 15, 16)
Base to calc. State income tax.(SIT) 1-7 1 option 59
Marginal state tax rate (opt 5-7) Card 10
State income tax payable year 1 Card 11
State income tax credit Card 15
State income tax deductions Card 16
State income tax brackets and tax rate Tax income Fix tax Marginal tax rate
Braket 1
Braket 2
Braket 3
Braket >3
Card 16 Flipsim
Data FIT, SET, MT, SST in sheet tax in sheet tax
Persons relevant for persona tax exempt. 4 4 4 4 4 4 4 4 4 4 4= a couple + 2 children in the USA
Accrued FIT in year 1 10000
Accrued SET + MT in year 1 9000
Depreciation fix
2.9.1 Netherland tax options and data
Addition figures to increase taxable income
Correction depreciation C 0 0 0 0 0 0 0 0 0 0
Rent value of the farm house C 0 0 0 0 0 0 0 0 0 0
Car for use C 0 0 0 0 0 0 0 0 0 0
Income tax deduction of the farm
Financing costs C 2000 2000 2000 2000 2000 2000 2000 2000 2000 2000
Depreciation quota C
Other C 0 0 0 0 0 0 0 0 0 0
Deduction on capital
Capital deduction (% of bookvalue) 0,0x 0,01 0,01 0,01 0,01 0,01 0,01 0,01 0,01 0,01 0,01
Deduction on investments
Bounds Investment deductions C 3500 60000 118000 176000 235000 293000 351000 410000 469000 527000
% deduction in bounds 0,0x 0,24 0,21 0,19 0,16 0,13 0,11 0,08 0,05 0,03 0 % deduction actual to following bound
Self employment deductions
Bound 1 C 70139 70139 70139 70139 70139 70139 70139 70139 70139 70139
Max deduction C 19913 19913 19913 19913 19913 19913 19913 19913 19913 19913
% deduction bound 0-1 0,xx 0,115 0,115 0,115 0,115 0,115 0,115 0,115 0,115 0,115 0,115
% deduction bound 1- 0,xx 0,1 0,1 0,1 0,1 0,1 0,1 0,1 0,1 0,1 0,1
Income tax deduction of the persons
1 2 3 4 5 6 7 8 9 10
Partner 1 C 2000 5600 3000 2500 0,02 10000 0 7003 1. Interest/Dividend deduction per person
Partner 2 C 0 0 0 0 0 0 0 0 2. Gifts/Extraordenary expenses
Partner 3 C 0 0 0 0 0 0 0 0 3. Premiums life insurance
Partner 4 C 0 0 0 0 0 0 0 0 4. Other insurance (accident helpf. the farm)
Partner 5 C 0 0 0 0 0 0 0 0 5.
Partner 6 C 0 0 0 0 0 0 0 0 6. Deduction other family workers
Partner 7 C 0 0 0 0 0 0 0 0 (% deduction of the profit)
Partner 8 C 0 0 0 0 0 0 0 0 7. Deduction for own retirement fond
Partner 9 C 0 0 0 0 0 0 0 0 8. Deduction for offfarm taxable income
Partner 10
Income tax function
C 0 0 0 0 0 0 0 0 9. Tax exempt. (single 7003, married and
wife has no income 14006)
1 bound C 45325 45325 45325 45325 45325 45325 45325 45325 45325 45325
2 bound C 92773 92773 92773 92773 92773 92773 92773 92773 92773 92773
3 bound C 0 0 0 0 0 0 0 0 0 0
% income tax within the brackets
0-1 0,0X 0,375 0,375 0,375 0,375 0,375 0,375 0,375 0,375 0,375 0,375
1-2 0,0X 0,5 0,5 0,5 0,5 0,5 0,5 0,5 0,5 0,5 0,5
2-3 0,0X 0,6 0,6 0,6 0,6 0,6 0,6 0,6 0,6 0,6 0,6
3- 0,0X 0 0 0 0 0 0 0 0 0 0
Capital tax
% rate 0,0X 0,008 0,008 0,008 0,008 0,008 0,008 0,008 0,008 0,008 0,008
% of assets relevant after deduct. 0,0X 0,68 0,68 0,68 0,68 0,68 0,68 0,68 0,68 0,68 0,68
Deductions per partner
Partner 1 C 200000 2E+05 200000 200000 200000 200000 200000 200000 200000 200000 163000 + child