What tax figure is needed for my associate in order, Managerial Accounting

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What tax figure is needed for my associate in order

Problem

I have a taxable income of 75,000 and paid 15,000 income taxes. My associate has a taxable income of 90,000 and paid 22,500 in income taxes. What is the system being used? What tax figure is needed for my associate in order for the tax system to be proportional?

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Managerial Accounting: What tax figure is needed for my associate in order

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