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{"sheet":"Sheet1","index":1,"n_rows":23,"n_cols":11,"rows_kept":23,"cut":false,"hidden":false,"merged":[[21,1,21,9],[22,0,22,10],[25,0,25,10],[0,3,3,8],[18,1,18,10],[16,0,17,0],[10,1,10,10],[12,1,12,10],[13,0,14,0]]}
[null,"Inputs","Reset","Tax Transfer and Inequity Calculator: Rates, Userpay-Taxes, and Fixed Charges on Public Resources   (Education, Health, Water, Roads, Rubbish Disposal, Petrol/Eco Taxes, GST, etc.) Copyright C.e.r.e.s 2006\n"]
["Input Baseline Income [Default=$1 Billion]",1000000000]
["Input Income level [Default=$10,000]",10000]
["Input Fixed charge [Default =$ 27,500]",27500]
["Column Display Buttons: Left=on Right=off",{"$f":"IF(AND(B3=\"B\"),B3,\"B.\")","v":"B."},{"$f":"IF(AND(B3=\"C\"),B3,\"C.\")","v":"C."},{"$f":"IF(AND(B3=\"D\"),B3,\"D.\")","v":"D."},{"$f":"IF(AND(B3=\"E\"),B3,\"E.\")","v":"E."},{"$f":"IF(AND(B3=\"F\"),B3,\"F.\")","v":"F."},{"$f":"IF(AND(B3=\"G\"),B3,\"G.\")","v":"G."},{"$f":"IF(AND(B3=\"H\"),B3,\"H.\")","v":"H."},{"$f":"IF(AND(B3=\"I\"),B3,\"I.\")","v":"I."},{"$f":"IF(AND(B3=\"J\"),B3,\"J.\")","v":"J."},{"$f":"IF(AND(B3=\"K\"),B3,\"K.\")","v":"K."}]
["Income categories","$1-$9","$10-$99","$100-$999","$1000-$9,999","$10,000 - $99,999","$100,000 - $999,999","$1,000,000 - $9,999,999","$10,000,000 - $99,999,999","$100,000,000 - $999,999,999","$1,000,000,000 - $9,999,999,999 +"]
[null,null,null,null,null,null,null,null,null,null,"K"]
["Fixed charge",{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"K8","v":27500},{"$f":"B4","v":27500}]
[]
["Exact dollar amount compared",{"$f":"IF(AND(1<B3, B3<=9),B3, 1)","v":1},{"$f":"IF(AND(10<B3, B3<=99),B3, 10)","v":10},{"$f":"IF(AND(100<B3, B3<=999),B3, 100)","v":100},{"$f":"IF(AND(1000<B3, B3<=9999),B3, 1000)","v":1000},{"$f":"IF(AND(10000<B3, B3<=99999),B3, 10000)","v":10000},{"$f":"IF(AND(100000<B3, B3<=999999),B3, 100000)","v":100000},{"$f":"IF(AND(1000000<B3, B3<=9999999),B3, 1000000)","v":1000000},{"$f":"IF(AND(10000000<B3, B3<=99999999),B3, 10000000)","v":10000000},{"$f":"IF(AND(100000000<B3, B3<=999999999),B3, 100000000)","v":100000000},{"$f":"IF(AND(1000000000<B2,B2<=99999999999999),B2,1000000000)","v":1000000000}]
["\n","Formula: for calculating the actual tax rate of fixed charges expressed as percentages of income  (See Row 6 below).\nFor any given \"Income Category\" (column) divide the \"Fixed Charge\" (Row 4) by the exact dollar amount being compared (Row 3) and multip[ly by 100 to derive the percentage of that person's income being paid by that \"Fixed Charge\" Formula"]
["The actual tax rate charged to the various income categories expressed as a percent of one's income (see formula above)",{"$f":"B8/B10","v":27500},2750,275,27.5,2.75,0.27500000000000002,2.75E-2,2.7499999999999998E-3,2.7500000000000002E-4,2.7500000000000001E-5]
["\n","Formula for calculating the amount more that lower income earners pay in taxes\n than the higest income people in society: Billionaires.\n"]
["The amount more that lower income earners pay in a tax system based on fixed charges for the use of the same public resources--Education, Health, GST, Water, etc.-- than those with the highest incomes: i.e. Billionaires. This Includes both individuals and organisations.\n\n",{"$f":"B12/K12","v":1000000000},{"$f":"C12/K12","v":100000000},{"$f":"D12/K12","v":10000000},{"$f":"E12/K12","v":1000000},{"$f":"F12/K12","v":100000},{"$f":"G12/K12","v":10000},{"$f":"H12/K12","v":1000},{"$f":"I12/K12","v":99.999999999999986},{"$f":"J12/K12","v":10},{"$f":"K12/K12","v":1}]
[null,{"$f":"IF(AND(B14=1000000000), CONCATENATE(B14&\" or One Billion times more\"),CONCATENATE(B14*0.000001&\" Million times more\"))","v":"1000000000 or One Billion times more"},{"$f":"IF(AND(C14=100000000), CONCATENATE(C14&\" or One Hundred Million times more\"),CONCATENATE(C14*0.000001&\" Million times more\"))","v":"100000000 or One Hundred Million times more"},{"$f":"IF(AND(D14=10000000), CONCATENATE(D14&\" or Ten Million times more\"),CONCATENATE(D14*0.000001&\" Million times more\"))","v":"10000000 or Ten Million times more"},{"$f":"IF(AND(E14=1000000), CONCATENATE(E14&\" or One Million times more\"),CONCATENATE(E14*0.00001&\" Hundred Thousand times more\"))","v":"1000000 or One Million times more"},{"$f":"IF(AND(F14=100000), CONCATENATE(F14&\" or One Hundred Thousand times more\"),CONCATENATE(F14*0.001&\" Thousand times more\"))","v":"100000 or One Hundred Thousand times more"},{"$f":"IF(AND(G14=10000), CONCATENATE(G14&\" or Ten Thousand times more\"),CONCATENATE(G14*0.001&\" Thousand times more\"))","v":"10000 or Ten Thousand times more"},{"$f":"IF(AND(H14=1000), CONCATENATE(H14&\" or One Thousand times more\"),CONCATENATE(H14*0.01&\" Hundred times more\"))","v":"1000 or One Thousand times more"},{"$f":"IF(AND(I14=100), CONCATENATE(I14&\" or One Hundred times more\"),CONCATENATE(I14&\" times more\"))","v":"100 or One Hundred times more"},{"$f":"IF(AND(J14=100), CONCATENATE(J14&\" or Ten times more\"),CONCATENATE(J14&\" times more\"))","v":"10 times more"},"Unit Value"]
[]
["Percentage more that lower income earners pay--in a tax system  based on fixed charges--for the use of the same public resources  than those with the highest incomes: i.e. Billionaires.  This includes both individuals and organisations\n\n",{"$f":"(B14-1)","v":999999999},99999999,9999999,999999,99999,9999,999,98.999999999999986,9,{"$f":"(K14-1)*100","v":0}]
[null,{"$f":"CONCATENATE((B17*0.0000001)&\" Billion percent more\")","v":"99.9999999 Billion percent more"},{"$f":"CONCATENATE((C17*0.0000001)&\" Billion percent more\")","v":"9.9999999 Billion percent more"},{"$f":"CONCATENATE((D17*0.0001)&\" Million percent more\")","v":"999.9999 Million percent more"},{"$f":"CONCATENATE((E17*0.0001)&\" Million percent more\")","v":"99.9999 Million percent more"},{"$f":"CONCATENATE((F17*0.0001)&\" Million percent more\")","v":"9.9999 Million percent more"},{"$f":"CONCATENATE((G17*0.1)&\" Thousand percent more\")","v":"999.9 Thousand percent more"},{"$f":"CONCATENATE((H17*0.1)&\" Thousand percent more\")","v":"99.9 Thousand percent more"},{"$f":"CONCATENATE((I17*0.1)&\" Thousand percent more\")","v":"9.9 Thousand percent more"},{"$f":"CONCATENATE((J17)&\" Hundred percent more\")","v":"9 Hundred percent more"},"0 percent more"]
[]
["Actual tax cost if Taxed the same Unit percentage\ncharged Billionaires\n",{"$f":"K12*B10","v":2.7500000000000001E-5},{"$f":"K12*C10","v":2.7500000000000002E-4},{"$f":"K12*D10","v":2.7500000000000003E-3},{"$f":"K12*E10","v":2.75E-2},{"$f":"K12*F10","v":0.27500000000000002},{"$f":"K12*G10","v":2.75},{"$f":"K12*H10","v":27.5},{"$f":"K12*I10","v":275},{"$f":"K12*J10","v":2750},{"$f":"K12*K10","v":27500}]
["Amount of Tax Transfer or Subsidy Paid by lower income earners to the wealthy",{"$f":"B8-(K12*B10)","v":27499.999972500002},{"$f":"C8-(K12*C10)","v":27499.999725000001},{"$f":"D8-(K12*D10)","v":27499.99725},{"$f":"E8-(K12*E10)","v":27499.9725},{"$f":"F8-(K12*F10)","v":27499.724999999999},{"$f":"G8-(K12*G10)","v":27497.25},{"$f":"H8-(K12*H10)","v":27472.5},{"$f":"I8-(K12*I10)","v":27225},{"$f":"J8-(K12*J10)","v":24750},{"$f":"K8-(K12*K10)","v":0}]
[null,"This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Unported License. This means you may copy, use, and distribute this programme as you wish for formal or non-formal educational purposes. The limitations are that information from this programme, used in other work, must cite the author and this source. Also this programme may not be sold or modified without the author's expressed permission: Details of license are at http://creativecommons.org/licenses/by-nc-nd/3.0/deed.en_US "]
["Copyright 2006 By Patrick Danahey in c/o C.E.R.E.S. for the Universal Income Trust. Contact addresses: C.E.R.E.S. http://www.c.e.r.e.s.edu@gmail.com; Universal Income Trust: http://www.uitrustnz.org                                                                Help end poverty and stop the exploitation of the poor at all levels. This includes all those whose jobs pay less than the legal minimum-wage: whereby one person's income is sufficient to provide for a household. "]

{"sheet":"Sheet4","index":2,"n_rows":7,"n_cols":2,"rows_kept":7,"cut":false,"hidden":false,"merged":[]}
["Data"]
[50]
[104]
["Formula","Description (Result)"]
[{"$f":"AND(1<A2, A2<100)","v":true},"Because 50 is between 1 and 100 (TRUE)"]
[{"$f":"IF(AND(1<A3, A3<100), A3, \"The value is out of range.\")","v":"The value is out of range."},"Displays the second number above, if it is between 1 and 100, otherwise displays a message (The value is out of range.)"]
[{"$f":"IF(AND(1<A2, A2<100), A2, \"The value is out of range.\")","v":50},"Displays the first number above, if it is between 1 and 100, otherwise displays a message (50)"]

{"sheet":"Sheet5","index":3,"n_rows":8,"n_cols":17,"rows_kept":8,"cut":false,"hidden":false,"merged":[]}
[]
[]
[null,{"$f":"Sheet1!$K$10","v":1000000000}]
[null,{"$f":"Sheet1!$J$10","v":100000000}]
[null,{"$f":"Sheet1!$I$10","v":10000000}]
[null,{"$f":"Sheet1!$H$10","v":1000000},null,null,null,null,null,null,null,null,null,null,null,null,null,null,{"$f":"B6+C6","v":1000000}]
[null,{"$f":"Sheet1!$G$10","v":100000}]
[null,{"$f":"Sheet1!$F$10","v":10000}]

{"sheet":"Sheet2","index":4,"n_rows":12,"n_cols":4,"rows_kept":12,"cut":false,"hidden":false,"merged":[]}
[]
[]
[]
[]
[]
[]
[]
[]
[]
[]
[null,null,null,"Subtract B12-C12"]
["Subtract",{"$f":"Sheet1!$F$14","v":100000},{"$f":"Sheet1!$H$14","v":1000},{"$f":"B12-C12","v":99000}]