difference in this case, and the use of block structure, supported by indenting for readability, makes it easy for the programmer to refactor the code.

if wages > tax_threshold then begin paystax := true; tax := (wages - tax_threshold) * tax_rate if wages > supertax_threshold then begin pays_supertax := true; supertax := (wages - supertax_threshold) * supertax_rate end else begin pays_supertax := false; supertax := 0 end end else begin paystax := false; pays_supertax := false; tax := 0; supertax := 0 end; taxed := wages - tax - supertax;