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#1: Initial revision
Just consider that Z is Z percent of 100. Then you get: > X percent of Y is X percent of Y percent of 100, which is Y percent of X percent of 100, which is Y percent of X. I think that X percent of Y percent of something is the same as Y percent of X percent of something is intuitive. And that Z is Z percent of 100 is quite obvious from the definition of percent.