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Vamos agora explicar o porquê da variável OTS geral incidir num intervalo compreendido entre 5 e 15. Para tal vamos assumir 2 casos extremos.

1º Caso – Existem 3 impostos que simultaneamente apresentam valores máximos62 para todas as componentes da variável.

Taxes

Underlying complexity index

Policy Complexity Legislative complexity

Number of reliefs Changes in legislation (since 2000) Gunning-Fog redability index Pages of legislation

Corporation Tax 1 1 0 1

Income Tax 1 0 1 1

VAT 1 1 1 1

Inheritance Tax 0 1 1 1

Nesse sentido, podemos observar que cada componente associada a cada um destes 3 impostos assumirá o valor de 1.

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2ª Caso - Existem 3 impostos que simultaneamente apresentam valores mínimos para todas as componentes da variável.

Taxes

Underlying complexity index

Policy Complexity Legislative complexity

Number of reliefs Changes in legislation (since 2000) Gunning-Fog redability index Pages of legislation

Corporation Tax 1 0 0 0

Income Tax 0 0 0 0

VAT 0 0 1 1

Inheritance Tax 0 1 0 0

Assumindo estes dois casos, o intervalo de valores que o indicador pode tomar será,

[(1 × 4

8 ) × 10; ( 3 × 4

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