marginal rate of tax; marginal tax rate

简明释义

边际税率

英英释义

例句

1.The marginal rate of tax 边际税率 increases as your income rises.

当你的收入增加时，边际税率 marginal rate of tax 会增加。

2.Understanding the marginal tax rate 边际税率 is crucial for effective tax planning.

理解边际税率 marginal tax rate 对于有效的税务规划至关重要。

3.A lower marginal rate of tax 边际税率 can incentivize individuals to earn more.

较低的边际税率 marginal rate of tax 可以激励个人赚取更多收入。

4.If you earn more money, your marginal rate of tax 边际税率 may push you into a higher tax bracket.

如果你赚更多的钱，你的边际税率 marginal rate of tax 可能会将你推入更高的税档。

5.Many people are surprised by how high their marginal tax rate 边际税率 can be after bonuses.

许多人对奖金后的边际税率 marginal tax rate 可能有多高感到惊讶。

作文

The concept of marginal rate of tax is crucial for understanding how taxation affects individual income and economic behavior. Essentially, the marginal tax rate refers to the percentage of tax applied to the last dollar of income earned. It is a key component in tax policy discussions, as it influences both personal financial decisions and broader economic trends.To illustrate, consider an individual earning an annual salary of $50,000. If this person receives a raise that increases their income to $60,000, only the additional income—$10,000—will be taxed at the new, higher rate. This means that the marginal rate of tax on that extra income might be higher than the rate applied to the first $50,000. Understanding this distinction is vital because it affects how individuals view raises, bonuses, and other forms of income.Many people often confuse the marginal tax rate with the average tax rate. The average tax rate is calculated by dividing the total tax paid by total income, while the marginal tax rate focuses solely on the tax applied to the next dollar earned. This difference is significant; for instance, someone in a progressive tax system may pay a lower average tax rate than their marginal rate of tax, especially if they have substantial deductions or credits.The implications of the marginal tax rate extend beyond personal finance. Economists argue that high marginal rates of tax can discourage work and investment. When individuals know that a large portion of their additional earnings will be taxed away, they may be less inclined to seek promotions or take on extra work. This phenomenon is referred to as the 'tax disincentive effect.' Consequently, policymakers must carefully consider the balance between generating revenue and maintaining incentives for productivity and growth.Moreover, the marginal rate of tax plays a pivotal role in discussions about wealth distribution and social equity. Progressive tax systems, where higher incomes are taxed at higher rates, aim to reduce income inequality. Advocates argue that such systems ensure that those who can afford to contribute more to society do so, thereby funding essential services and welfare programs. Critics, however, contend that excessively high marginal tax rates can lead to capital flight, where wealthy individuals move their assets to lower-tax jurisdictions, ultimately undermining the intended benefits of progressive taxation.In conclusion, the marginal rate of tax is a fundamental concept in economics and public policy that impacts individual behavior and societal outcomes. By understanding how it operates, individuals can make more informed financial decisions, and policymakers can craft tax systems that promote economic growth while ensuring fairness. As debates about tax reform continue, grasping the nuances of the marginal tax rate will remain essential for both citizens and leaders alike.

边际税率的概念对于理解税收如何影响个人收入和经济行为至关重要。 本质上，边际税率是指适用于所赚取的最后一美元收入的税收百分比。 它是税收政策讨论中的一个关键组成部分，因为它影响个人财务决策和更广泛的经济趋势。为了说明这一点，考虑一个年薪为50000美元的个人。如果这个人的收入增加到60000美元，那么只有额外的收入——10000美元——将按照新的更高税率征税。 这意味着该额外收入的边际税率可能高于适用于前50000美元的税率。 理解这一区别至关重要，因为它影响个人对加薪、奖金和其他收入形式的看法。许多人常常混淆边际税率与平均税率。 平均税率是通过将总税额除以总收入来计算的，而边际税率仅关注适用于下一个收入美元的税率。 这种差异是显著的；例如，在累进税制下，某些人的平均税率可能低于其边际税率，尤其是如果他们有大量扣除或抵免。边际税率的影响超出了个人财务范围。 经济学家认为，高边际税率可能会抑制工作和投资。当个人知道他们额外收入的大部分将被征税时，他们可能不太愿意寻求晋升或承担额外工作。 这种现象被称为“税收抑制效应”。 因此，政策制定者必须仔细考虑在产生收入和保持生产力与增长的激励之间的平衡。此外，边际税率在有关财富分配和社会公平的讨论中发挥着关键作用。 进步税制，即对高收入者征收更高税率的税制，旨在减少收入不平等。 倡导者认为，这种制度确保那些能够为社会贡献更多的人这样做，从而为基本服务和福利计划提供资金。 然而，批评者则认为，过高的边际税率可能导致资本外流，即富裕个人将资产转移到低税收辖区，最终破坏进步税制的预期好处。总之，边际税率是经济学和公共政策中的一个基本概念，影响个人行为和社会结果。 通过理解其运作方式，个人可以做出更明智的财务决策，政策制定者可以制定促进经济增长的税制，同时确保公平。 随着关于税收改革的辩论持续进行，掌握边际税率的细微差别对于公民和领导者来说仍然至关重要。