.....The number of income brackets may be kept at seven. In other countries, it varies from four to nine. The Gini coefficient that measures inequality - one representing maximum inequality and zero the minimum - would swing towards one if there are fewer income brackets causing greater inequality. Also, keeping the number of income brackets low would make the progression from minimum to maximum steep, and encourage the people make all efforts to keep the income within the lower income bracket to avoid tax. Having too many income brackets, on the other hand, would render it complex for calculation........
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