text: UnitedNations grosssalaries toobtainthenetaredifferent fromthoseofincome taxaspaidbytheUnitedStatesfederalcivilservice employees, whichdetermine theirnetsalaries. Thisapproach wasendorsed bytheCommission initssecond annual r~porttotheGeneral Assembly.i/OntheUnitedNations side,netbase salaries aftertheapplication ofstaffassessment ratesatthedependency rates andtheamounts ofpostadjustment, whicharenetofstaffassessment, alsoatthe dependency rates,areused.UnitedStatesgrosssalaries arenetted downafterthe deduction offederal andstatetaxes,asappropriate, usingtheprocedure outlined above. (a)Federal taxes 12.Federal incometaxcalculations aremadeonthebasisoftaxrateschedules andotherincometaxstatistics pUblished bytheUnitedStatesInternal Revenue Service (IRS)foramarried couplefilingjointly, withnochildren. Bothstandard (zerobracket amounts) anditemized deductions areusedtodetermine thetaxable in~omeandconsequently federal andstatetaxliabilities (averaged forWashington, D.C.,Virginia andMaryland) oftheUnitedStatesfederalcivilservice employees inWashington, D.C.Anaverage deduction amountiscalculated byaveraging average itemized deductions andstandard deductions (zerobracket amounts) weighted bythe numberofreturns foreachtypeofdeduction. Thepercentage relationship ofthe average deduction amounttoaverage adjusted grossincome(excluding non-salary grossincomeitems,suchasbusiness income, partnership income, pension income, etc.)isthendetermined andapplied togrosssalarytodetermine theamounts tobe allowed asdeductions. Exemptions forstaffmemberandspousearefurther deducted toarriveattheamountoftaxable income. Following application ofthe appropriate ratesprovided intheTaxRateSchedules formarried taxpayers filing jointly, thefederal taxliability isdetermined. 13.Inthepast,theCommission hashadtorelyOnpUblished IRSstatistics on income, numbers ofreturns andamounts ofitel~ized andstandard deductions and otherpertinent datafornetting downUnitedStatesfederalcivilservice salaries. However, therequired levelofdetailatwhichthedataarepresented at thenational levelwithregardtoclassifications byadjusted grossincomebrackets werenotavailable atthestatelevelforVirginia, Maryland andtheDistrict of Columbia. Furthermore, thedataonadjusted grossincomerelated totheentire -73-J 'i I ,) !I I I :Ij -Ij I;_ ...iiO<*§Itliii;j~'b.""'n~""":rA'~"";,.~,,,,~~_:,,_::::,,,=,: __, UnitedStatespopulation andincluded certain t}~esofincomethatarenotrelevant tothecomparison ofUnitedStatesfederalcivilservice andUnitedNations salaries. j14.Thepublished IRSdataareofageneral natUre, non-published official IRStax dataareobtainable uponrequest fromIRS.Theiruseincalculating themargin overcomes thedifficulties mentioned aboveandfacilitates amoreprecise comparison. TheCommission, therefore, madethenecessary arrangements and received official IRSstatistics onwages,salaries andtaxdataforWashington, D.C.,Maryland andVirginia. Thesedatahavebeen us~dinthepresent margin calculations.Su (b)Statetaxes Comparison ofnetremunerationIS.TheStateincome ta~calculations aremadeaccording tothetaxprovlslons of thetaxjurisdiction concerned, i.e.theDistrict ofColumbia, andtheStatesof Maryland andVirginia. Usingtheappropriate taxrateschedules, taxesare computed ontaxable incomes which,aredefined asgrossincomelessstate exemptions anddeductions. Thestatedeductions arebasedonthoseusedforthe federal incometaxcalculations lessstatetaxes. 16.Following theapplication ofallowed exemptions anddeductions togross salaries todetermine taxable incomes whicharesubseauently converted tonet incomes onthebasisoftheprocedures described abovefordetermining federal and statetaxliabilities, acomparison oftheresulting netsalaries ismadeagainst thoseoftheUnitedNations. Thecomparison ofthenetremuneration ofthetwo services isexpressed asaratioadjusted bythecost-of-living differential. A one-to-one corresponden:e between UnitedStatesfederal civilservice grades and thoseoftheUnitedNations existsonlyatthelowestmatching gradesinthe comparison, i.e.GS-9/1 andP-l/l. Atallotherlevelsincluded inthecomparison, aweighted average ofthenetsalaries oftheseveral gradesmatched against a UnitedNations gradeiscalculated priortoObtaining theratio. Thenumberof UnitedStatesfederalcivilservice employees intherelevant gradesareusedas
analysis: The text appears to be discussing the salaries and taxes of employees of the United States federal civil service and the United Nations, with a focus on comparing the two. The language used is technical and specific, with references to tax rates, deductions, and exemptions. This suggests that the text is related to employment and remuneration, rather than other categories such as natural resources or international trade.