In the second group of scenarios (constant tax revenues), with the same threshold values, income below the threshold is subject to a rate of less than 13% (for example, 9.25%, 10.85% or 11.85% depending on the threshold), and income above it is subject to a rate more (respectively, 16.25%, 17.85% or 18.85%). Finally, the scenarios in the third group (namely, personal income tax rates) are selected in such a way that total tax revenues are reduced by the same amount by which they are increased in the first group of scenarios.