effective marginal tax rates

简明释义

实际边际税率

英英释义

例句

1.When planning for retirement, consider how effective marginal tax rates 有效边际税率 will impact your withdrawals.

在规划退休时，考虑有效边际税率 有效边际税率将如何影响你的提款。

2.Understanding your effective marginal tax rates 有效边际税率 can help you make better financial decisions.

了解你的有效边际税率 有效边际税率可以帮助你做出更好的财务决策。

3.Many people are unaware of how their effective marginal tax rates 有效边际税率 change as they earn more income.

许多人没有意识到，随着收入的增加，他们的有效边际税率 有效边际税率是如何变化的。

4.A higher effective marginal tax rate 有效边际税率 might discourage individuals from working overtime.

较高的有效边际税率 有效边际税率可能会抑制个人加班工作的积极性。

5.The government is considering changes to the tax code that could affect the effective marginal tax rates 有效边际税率 for high-income earners.

政府正在考虑对税法进行修改，这可能会影响高收入者的有效边际税率 有效边际税率。

作文

Understanding the concept of effective marginal tax rates is crucial for anyone looking to grasp the intricacies of taxation and its impact on economic behavior. The term refers to the rate at which an individual's or a corporation's last dollar of income is taxed, after accounting for all deductions, credits, and other adjustments. This rate can significantly influence decisions related to work, investment, and consumption. The effective marginal tax rate differs from the statutory tax rate, which is the rate established by law. For instance, if a person falls into a higher tax bracket due to increased earnings, they may assume that all their income is taxed at that higher rate. However, the reality is more complex. Various deductions and credits can lower the actual rate applied to the additional income. Therefore, understanding the effective marginal tax rate provides a clearer picture of the true tax burden faced by individuals or businesses.For example, consider a taxpayer who earns $100,000 annually and qualifies for several deductions that reduce their taxable income to $80,000. If the tax brackets indicate a 24% rate for income above $85,000, the taxpayer might think that all their income over $85,000 is taxed at that rate. However, only the amount exceeding $85,000—$15,000 in this case—would be taxed at the 24% rate. The actual calculation of the effective marginal tax rate would take into account the total tax paid divided by the total income earned, leading to a more accurate understanding of their financial situation.Moreover, the effective marginal tax rate has implications for economic behavior. When the rate is perceived as high, individuals may be discouraged from working extra hours or seeking promotions, as they might feel that a considerable portion of their additional income will be taken away by taxes. This can lead to a phenomenon known as the 'income effect,' where individuals adjust their labor supply based on the perceived rewards of their efforts after taxes. Conversely, a lower effective marginal tax rate can incentivize individuals to work harder, invest in education, or take entrepreneurial risks, ultimately contributing to economic growth.In addition to individual taxpayers, businesses also pay attention to effective marginal tax rates. Corporations often evaluate their investment decisions based on the after-tax returns. A higher effective marginal tax rate might deter companies from expanding operations or investing in new projects, as the potential profits may not justify the tax burden. Understanding these rates helps policymakers design tax systems that promote investment and economic activity while ensuring fair revenue collection for public services.In conclusion, the idea of effective marginal tax rates is essential for understanding how taxes affect both individual and corporate behavior. By recognizing the difference between statutory rates and effective rates, taxpayers can make informed decisions about their finances. Furthermore, policymakers must consider the impact of these rates on economic incentives to foster a healthy economy. Ultimately, a balanced approach to taxation that considers effective marginal tax rates can lead to a more productive society and sustainable economic growth.

理解有效边际税率的概念对于任何想要掌握税收及其对经济行为影响的人来说都是至关重要的。该术语指的是个人或公司最后一美元收入被征税的税率，考虑到所有扣除、抵免和其他调整。这一税率会显著影响与工作、投资和消费相关的决策。有效边际税率不同于法定税率，即法律规定的税率。例如，如果一个人因收入增加而进入更高的税档，他们可能会认为所有收入都按该更高的税率征税。然而，现实情况更为复杂。各种扣除和抵免可以降低适用于额外收入的实际税率。因此，理解有效边际税率能更清晰地反映个人或企业所面临的实际税负。例如，考虑一个年收入为100,000美元的纳税人，并且符合若干扣除条件，使得其应税收入降至80,000美元。如果税档显示超过85,000美元的收入适用24%的税率，纳税人可能会认为其所有收入都按该税率征税。然而，实际上只有超过85,000美元的部分——在这个例子中是15,000美元——才会按24%的税率征税。有效边际税率的实际计算将考虑总税款除以总收入，从而更准确地了解他们的财务状况。此外，有效边际税率对经济行为有着深远的影响。当税率被认为较高时，个人可能会不愿意加班或寻求晋升，因为他们可能觉得额外收入中很大一部分将被税收征走。这可能导致一种现象，称为“收入效应”，即个人根据税后的收益感知调整其劳动供给。相反，较低的有效边际税率可能会激励个人更加努力工作、投资教育或冒险创业，最终促进经济增长。除了个人纳税人外，企业也关注有效边际税率。公司通常根据税后收益评估其投资决策。较高的有效边际税率可能会使公司不愿扩展业务或投资新项目，因为潜在利润可能不足以弥补税负。理解这些税率帮助政策制定者设计促进投资和经济活动的税制，同时确保为公共服务公平征收收入。总之，有效边际税率的概念对于理解税收如何影响个人和企业行为至关重要。通过认识法定税率与有效税率之间的差异，纳税人可以对自己的财务做出明智的决策。此外，政策制定者必须考虑这些税率对经济激励的影响，以促进健康的经济发展。最终，考虑到有效边际税率的平衡税收方式可以导致更具生产力的社会和可持续的经济增长。