The most common situation where tax unit h is such that ∑ I i= 1 TC i xhi ð Þ > CC and ∑ I i= 1 TR i xhi ð Þ > CR. The expression given in Eq. (6) above for tax liability is thus simplified to:
The most common situation where tax unit h is such that ∑Ii= 1TCi xhi ð Þ > CC and ∑Ii= 1TRi xhi ð Þ > CR. Theexpression given in Eq. (6) above for tax liability is thus simplified to: