Tax Rate

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Related to Average tax rates: Marginal tax rates

Tax Rate

The amount of charges imposed by the government upon personal or corporate income, capital gains, gifts, estates, and sales that are within its statutory authority to regulate.

Tax rate schedules are utilized by taxpayers whose taxable incomes exceed certain designated amounts. Separate schedules are provided for married individuals who file jointly, unmarried people who maintain a household, single people, estates, trusts, and married couples who file separate returns.

Cross-references

Income Tax; Taxation.

References in periodicals archive ?
In the context of a wide-ranging exploratory study, Rabushka [1985] examined the scatter diagram between average tax rates and economic growth for forty-nene less developed countries (LDCs) and, contrary to Marsden, found a slight positive relation.
The average tax rate for dependents filing individual returns was 5.
For 2010, average tax rates increased as income increased (for both measures of average tax rate) for each AGI category up to $2 million or less.
In order to analyze the average tax rate over time, it is necessary to use a more consistent measure of income than AGI because some tax law changes resulted in the definition of AGI changing from year to year.
The article also includes some analysis of the changes, over time, in individual return filings, total income, average tax rate, and the alternative minimum tax.
That is, the fluctuation penalty is reported as the increase in a taxpayer's average tax rate as a result of having an uneven flow of income.
The Effects of Standardized Tax Rates, Average Tax Rates, and the Distribution of Income on Tax Progressivity.
The policy effect reveals how average tax rates and income shares would have changed under constant pretax incomes but changing policy.
Taxes are progressive when along the growth of the taxation base the extreme tax rate is higher than the average tax rate or when the flexibility of the average tax against the taxation base e (t1, Y) is above zero.
Both marginal and average tax rates can affect work decisions.
Again, Table 4 from the annex below, summarizes the estimated values of effective average tax rates (EATRs) on investments in Macedonia calculated with assumed pre-tax real rate of return of 20%.
An examination of the trend in the average tax rate provides information on how the tax burden has changed over time.