FA-62344 / Tax bracket computation / Member archive

The whole income is taxed at the rate of its highest bracket · case 04

Crossing a threshold by one dollar raises tax on every dollar of income.

Member previewVariant 4 · 3 implementations · 8 checks per implementation

Case contract

solve(income, brackets): brackets is [[upper, rate_percent], ...] with strictly increasing positive uppers and a final open bracket [None, rate]; otherwise return 'ERR:brackets'. Each rate applies only to the slice of income in (previous upper, upper]. Negative income is taxed as zero. The tax is summed exactly and rounded half-up to cents once, returned as integer cents.

Why this case matters

Tax computations hinge on which slice, threshold, ordering and rounding rule applies at each step; a misplaced boundary silently misstates liabilities.

One recorded failure

Sample boundary fixture

This sample comes from the broken implementation of a controlled reproducer.

Boundary fixture	Actual	Expected	Outcome
regression whole-income-at-top-rate 1	`8196943`	`5673643`	Failed

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