You have been assigned a task to find the optimal localisation of your company’s new factory. In the
“options” sheet you can find a number of candidate cities.
The cities are described by the following:
A country it belongs to,
Presence of an university,
Presence of an airport,
Presence of railway beside,
Price of a meter of a land,
Level of infrastructure.
The countries’ information is:
CIT (Corporate Income Tax),
Index of corruption – from 0 (best) to 1 (worst).
Create a ranking of the candidate cities based on their scorings (weighted sum of points).
The criteria are expressed in the form of the following statements. Each of these statements has its
own weight (from 0 to 1). If a statement is true for a city, then this city receives 1 point, otherwise –
C1: A country’s corruption is lower than 0.5 (weight: 0.25),
C2: If there is an airport, there is an university (weight: 0.15),
C3: Price of a meter of a land is lower than the average for all candidate cities (weight: 0.20),
C4: Level of infrastructure is not low (weight: 0.25),
C5: There is railway (weight: 0.15).
The “Tax” sheet contains a list of 100 taxpayers along with their annual income. The tax system is
progressive (ensure that you know what it means) with the following income thresholds:
Above 10,000 $: 15%,
Above 30,000 $: 40%,
Above 60,000 $: 55%.
Your task is to calculate the amount of tax due for each of the taxpayers.
Also, suppose that there is a flat tax alternative, with just a single rate of 20%. What is the income
threshold value of income, beyond which flat tax option is favourable for a taxpayer?
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