In the context of a wide-ranging exploratory study, Rabushka  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.