Tax rates data are depicted in both the logical DFDs and the physical implementation systems flowchart for the payroll process in this chapter. Discuss the advantages of maintaining a separate data store versus incorporating such data into “master” data, such as the employee master data. Support your argument by constructing an analogy between the tax rates data and pay rates data (i.e., one containing hourly pay rates) for employees who are compensated for the hours actually worked.
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