deletions | additions       diff --git a/tax system 1984-.md b/tax system 1984-.md  index 68efe41..9d797af 100644  --- a/tax system 1984-.md  +++ b/tax system 1984-.md 
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Two were the main modifications,  1. Reduction Changes  in tax rates structure: brackets were rearrenged and marginal taxes were reduced in one percentual point. Importantly, the tax directed to capital rents, the first category tax, can be used now as credit against payments due to CGT, on the premise that only natural persons should pay taxes and not enterprises themselves. This was called tax integration. Cita a ALB14  2. Changes in tax base: only draws or effectiviley paid dividends could be part of the tax base, not merely earned profits. Also taxpayers could use expenditures on short run financial intruments (shorer than one year) to take up to a 20% off their tax base.   Some unresolved issues remained: a gap between the 15% rate to used calculate first category tax and the maximal marginal rate of 45% for personal income, added to the rule of using only draw profits to compute the tax base, generated incentive to elusion.