边际税率

对于低收入的工人来说，边际税率至少为75%。

For low-paid workers , the marginal tax rate is at least 75 % .

不平等不仅涉及最高边际税率,而且还涉及我们的儿童获得粮食和人人享有正义的权利。

Inequality is not just about the top marginal tax rate but also about our children 's access to food and the right to justice for all .

高额的边际税率可能会对加班起到抑制作用。

High marginal tax rates may act as a disincentive to working longer hours .

美国企业研究所（americanenterpriseinstitute）的艾伦维亚德（alanviard）表示，解决方案之一将是“降低投资的边际税率，同时在系统中引入某种形式的消费税”。

Alan Viard of the American Enterprise Institute think-tank says one solution would be to " lower the marginal tax rates on investment while introducing some form of consumption taxation into the system " .

奥巴马最钟爱的税收措施是终止前总统布什出台的面向最富有阶层的减税，将最高边际税率由35%提高至39.6%，增税幅度为GDP的0.5%左右。

His favoured tax measure is to allow the Bush-era tax cut on the top income tax rate to expire , so lifting the top marginal rate from 35 per cent to 39.6 per cent and collecting about 0.5 per cent of GDP .

奥巴马最近已逐渐朝这一方向移动，提出了削减“税式支出”（taxexpenditures）即限制减免税额度的观点，但他对这个想法的强调，远远不及提高最高边际税率。

Mr Obama has inched in this direction lately by mentioning the case for reducing " tax expenditures " ( ie , limiting the value of tax deductions ) , but the president has given the idea nothing like the prominence of higher top marginal rates .

如果乔治布什（GeorgeW.Bush）时期推出的所有减税政策按计划到期，按照奥巴马提出的预算，2013年时，股息收入所需缴纳的税率，将从15%升至最高边际税率39.6%。

Mr Obama 's budget lifts the levy on dividends from 15 per cent to the top marginal rate , which will stand at 39.6 per cent in 2013 if all of the tax cuts introduced by George W. Bush expire as scheduled .

第一节分析了OECD国家法定税率、中央所得税税前基本扣除额、和税率门槛变动规律，对法定税率与边际税率和平均税率关系进行了比较。

The first section analyzes the statutory tax rates , basic deduction before central income tax , and the tax rate threshold change patterns of the OECD countries , and compares the relation between statutory tax rate and marginal tax rate and averaged tax rate .

有许多方法可以增加收入而不用提高边际税率。

There are ways to raise revenue without increasing marginal rates .

它可以减轻由高得毫无必要的边际税率导致的沉重负担。

It reduces the deadweight burden due to needlessly high marginal rates .

提高边际税率会扭曲行为并减少经济活动。

Higher marginal tax rates distort behaviour and reduce activity .

在我国现行累进税制下，由于边际税率过高，要增进个税的累进性，有效发挥个税的调节收入功能，同时又不引起纳税人的反感，提高免征额不失为一个良策。

The marginal tax rate at present in our country is too high .

对较富裕人士征收的边际税率正再度上升。

Marginal tax rates on the wealthier are on the way back up .

很多经济学家认为这不失为取代提高最高边际税率的不错选择。

Many economists consider this an attractive alternative to higher top marginal income-tax rates .

有两个原因可以解释平均税率与边际税率的差距。

There are two main reasons for the gap between average and marginal rates .

1988年加拿大改革税费体系、缩小税率差距、降低边际税率；

In1988 Canada reformed its tax system , flattening the rate structure and cutting top rates .

提议通过提高最高边际税率来修正这样一个制度，并未抓住问题的实质。

To propose mending such a system by raising the highest marginal rate misses the point .

你付出的一切，当你的钱在退休边际税率较低。

You pay on all that money during retirement when your marginal tax rate is less .

过高的边际税率在上世纪70年代没有奏效，如今也不会奏效。

Very high marginal tax rates did not work in the 1970s and will not work now .

最优所得税理论认为对最高收入者的最优边际税率应当为零。

This theory also holds that the optimal marginal tax rate for highest income consumers should be zero .

基于边际税率差模型的税收筹划动力源泉分析

An Analysis on the Power Source of Tax Planning , Based on the Marginal Tax Rate Differential Model

并购方的边际税率较高，因变量的概率函数趋于1，应税并购交易发生的可能性就较大；

The higher marginal tax rate the acquiring firm has , the more probability transaction structure is taxable .

这是从富人征收更多税的好方法，同时又不会提高边际税率。

This is a sound way to extract more taxes from the wealthy , without raising marginal rates .

最后进行实证检验，得出公司边际税率与资本结构显著正相关。

Finally , empirical test make that the marginal tax rate and the company capital structure is significantly correlated .

这样既可以大幅提高政府收入和促进税收公平，还可以避免边际税率进一步增加。

Doing so would raise substantial revenue , promote tax fairness and avoid further increases in marginal tax rates .

该计划中应当包含福利改革，也应通过进一步调低累退税额度弥补边际税率的分段调低造成的收入减少。

That programme should include entitlement reform and fund phased reductions of marginal tax rates by further reducing allowances .

最后，公司作出融资决策前的边际税率与其资本结构呈现正相关关系。

Finally , there is a positive correlation between the marginal tax rate before financing decision and capital structure .

利润分配对企业边际税率的影响则与薪酬分配方式和股利分配方式的选择有关。

The tax effect of enterprise distribution profits is relevant with the mode of pay dividend distribution and salary distribution .

税基需要扩大，如此一来，当收入上升时，边际税率仍可以保持不变、甚至下降。

The base needs broadening , so that marginal rates can stay put or even come down while revenues go up .

再次，边际税率能够表示不同年度、不同公司税收对资本结构的影响。

Again , the marginal tax rate can be expressed in different years , different company tax on the capital structure .