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You calculate the change in percentage points. Thus, the change from -5% to 7% is a change (increase) of 12 percentage points.

Do not try to calculate it as a percentage change. The change from -50 to 50 is 100*100/(-50) works out as -200% while the change from 50 to -50 is 100*(-100)/50 = -200%. One goes up, the other goes down but the % change is the same!

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Q: How do you calculate difference between a negative percentage and positive percentage?
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