tax rate

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Related to Effective tax rates: Marginal tax rates

Tax rate

The percentage of tax paid for different levels of income.

Tax Rate

A percentage of one's income that one must pay in taxes. Tax rates vary according to incomes. That is, one who makes $100,000 per year usually has a higher tax rate than one who makes $25,000. See also: Marginal tax rate, Average tax rate.

tax rate

The proportional amount of taxes paid on a given income or the given dollar value of an asset. If the tax is calculated on the basis of total income, it is the average tax rate. If the tax is calculated only on extra units of income, the rate is the marginal tax rate.

tax rate

the percentage rate at which a TAX is levied on income or expenditure. Tax rates are varied by government on social grounds (to redistribute income) and, as part of FISCAL POLICY, to increase or decrease spending.

tax rate

The percentage used to calculate various taxes.

References in periodicals archive ?
The same tax-rate-disparity test is applied by comparing the effective tax rate in the country where the sales were made and the effective tax rate in the country where the manufacturing activity occurred.
Thus, deferral plays a major role in lowering their effective tax rates.
In their annual filings, corporations figure out their effective tax rate internally, and they often include what they pay to states and localities (net of deduction).
2) Yet during that time, marginal effective tax rates were much lower for manufacturing than the service industries.
7) The second period followed the changes in 1986, leading to a stabilization of the effective tax rates.
The financial markets recognize that the savings generated by a lower effective tax rate generally translate into larger cash resources, lower-cost financing of operations and increased dividends.
However, the effective tax rates applied to natural gas used as heating fuel cannot be less than 50% of the relevant EU minimum rates as from 1/1/2007
Studies of bank taxation have been a notable exception to this role - existing studies have sought to measure the impact of tax reform by estimating average effective tax rates.
This indispensable reference work provides detailed comparative information on marginal effective tax rates by country by type of capital asset for 1980, 1985 and 1990, an index, a good working bibliography in the form of the separate chapter references, an introductory chapter by Jorgenson explaining the issues and findings, and a methodological appendix to that chapter by Jorgenson explaining the Jorgenson cost of capital [2] and marginal effective tax rate [1; 3] concepts (the latter refining Harberger's notion of the effective tax rate) and the King-Fullerton framework [4] for calculating the cost of various types of capital.
If the deferral rules change, there could be negative rating implications in the sector, especially for those companies that may have a potentially larger increase in their effective tax rates.
The macro approaches compute the effective tax rates based on aggregated macroeconomic data, contained in the national accounting of individual states.

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