| Optimal tax rates | ||||
| n\m | 0.2 | 0.6 | 1 | 1.4 | 
| 0.2 | 46.24% | 45.79% | 46.51% | 47.50% | 
| 0.4 | 45.60% | 46.74% | 47.74% | 48.66% | 
| 0.6 | 46.87% | 36.40% | 37.06% | 37.67% | 
| 0.8 | 36.48% | 37.20% | 37.82% | 38.39% | 
| 1 | 37.29% | 37.96% | 38.45% | 38.85% |