Graduated Tax


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Related to Graduated Tax: progressivity, Graduated income tax

Graduated Tax

Tax structured so that the rate increases as the amount of income of taxpayer increases.

References in periodicals archive ?
Under existing estate rules, the spousal trust is deemed to realize any gains in value related to the trust's assets on the death of the spouse, and is taxed on those gains at the graduated tax rates.
The effects of graduated tax rates are not significant.
For example, an S Corporation business that made $100,000 would be taxable to the owner using his personal graduated tax.
Where there is a phased-in change in tax rates or when graduated tax rates are a significant factor, estimation of the marginal tax rate would require knowledge of when deferred items will settled.
is taxed on a net basis and subjected to the same graduated tax rates that apply to U.