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
49
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