#### Answer

The ratio of your income last year to your income this year is 3 to 2.
i.e. $\frac{Last Yr. Income}{This Yr. Income} = \frac{3}{2}$
It means that your income last year was higher then income this year.
Example You earned Dollar 30000 last year. and You earned Dollar 20000 this year.

#### Work Step by Step

The ratio of your income last year to your income this year is 3 to 2.
i.e. $\frac{Last Yr. Income}{This Yr. Income} = \frac{3}{2}$
It means that your income last year was higher then income this year.
For Example You earned Dollar 30000 last year. and You earned Dollar 20000 this year.
It means that you earned more last year then this year.
Now, If we find the ratio of your income last year to your income this year.
i.e. $\frac{Last Yr. Income}{This Yr. Income} = \frac{30000 Dollar}{20000 Dollar}$
= $\frac{30000}{20000}$ (As common unit)
= $\frac{30000 \div 10000}{20000 \div 10000}$
= $\frac{3}{2}$