The Amazing World of Step/Graduated Tables

Really? Tax Tables?

This isn’t a topic most people would find interesting, until they are subjected to implementing graduated or step tables. And I’ve found that many people aren’t aware of how a progressive tax model works even when seeing the tables.

I bring this up because when implementing a tax calculator using those tax tables if the tables are followed “as written” from most sources the code can generate wrong values and can even claim there are no brackets!

Credit to the Internal Revenue Service — its tables are defined properly!

How can so many be so wrong and what’s the actual error? And is the error in more than tax tables? Well…

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