Statement

This year Giorgio has been working on a lot of projects, each with very different characteristics. Now it is time to fill in the tax return, and it is going to be a serious mess! In particular, Giorgio has collected the following incomes: (1) X euros as Partita IVA (independent contractor); (2) Y euros as Lavoro Occasionale (casual work); (3) Z euros as Lavoro Dipendente (dependent employment). Furthermore, he has also kept a single bill of W euros due to a medical expense. The fiscal system in Italy is quite intricate, but for our purposes can be simplified to the following: (1) Partita IVA income is taxed separately at 40%; (2) Lavoro Occasionale income is tax-free up to 5000 euros, and any additional amount is taxed together with lavoro dipendente incomes; (3) Lavoro Dipendente income is taxed at 20% up to 10000 euros, and at 60% for the additional amount...