2008년 9월 7일 일요일

Effective tax rate

Effective (tax rate)

An effective tax rate refers to the actual rate, i.e., the rate existing in fact.[1] Both average and marginal tax rates can be expressed as effective tax rates.

The effective tax rate is the amount of tax an individual or firm pays when all other government tax offsets or payments are included, divided by the tax base (total income or spending). If certain groups have high degrees of tax offsets compared to other groups, their effective tax rate will be lower, even where their official tax rates and marginal tax rates will be equal. The effective rate of tax can often be discussed in terms of the effective marginal rate of tax - namely the amount of effective tax paid as a percentage of the last dollar earned or spent.

Effective average

An effective average tax rate (or average effective tax rate) may differ from an average tax rate because some measure of income other than taxable income is used. For example, the Joint Committee on Taxationtypically calculates the effective average tax rate as the ratio of taxes paid to a constructed measure of "economic income".[1]

Effective marginal

An effective marginal tax rate (or marginal effective tax rate, marginal deduction rate) may differ from a marginal tax rate because the taxpayer may be in an income range in which he is subject to a phase-out of some exclusion or deduction.[1] Where social security and other benefits are related to income, the combined tax and benefit effect can also be taken into account giving a result sometimes described as the marginal effective tax rate or the marginal deduction rate. If the marginal deduction rate exceeds 100%, then an increase in gross income leads to a decrease in disposable income, discouraging attempts to increase income; when this occurs for low income individuals, it is known as the "poverty trap"

자료: http://www.answers.com/topic/tax-rate-2

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