Marginal Tax Rate

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

对于低收入的工人来说，边际税率至少为75%。

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 .

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。

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

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。

Analyses the effective average and marginal tax rate s ;

介绍了有效平均和临界税率；

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

基于边际税率差模型的税收筹划动力源泉分析

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

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。

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

你付出的一切，当你的钱在退休边际税率较低。

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

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。

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

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。

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

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。

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

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；

Finally , we adopt a case of beer manufacturers to analyze the marginal tax rate difference model of practicality and effectiveness .

最后我们加入了一个啤酒生产企业案例来分析边际税率差模型的实用性和有效性。

The main conclusions are : first , the marginal tax rate is the level of corporate income tax on behalf of the company .

主要结论有：首先，边际税率是可以代表公司企业所得税水平的。

Based on Chinese tax code this paper discusses the influence of employee stock option deductions on corporate marginal tax rate and debt policy .

本文基于中国税法探讨了这种税前利润抵减对企业所得税边际税率及债务融资策略的影响。

The marginal tax rate there is around 80 per cent , and in some cases the interaction of benefits is even more baffling .

这里的边际税率在80%左右，某些情况下，福利的相互作用甚至更难以理解。

But people who emphasize the efficiency often base the Laffer curve , and insist decreasing the marginal tax rate of individual income tax .

但强调效率的人会以拉弗曲线为依据，主张降低个人所得税边际税率。

In addition , the management of taxation should be improved while the marginal tax rate is being lowered and the range of taxation enlarged .

另外，在降低边际税率、扩大课税范围的同时，还应改进征管手段，加大征管力度。

Such a complex and trivial rate structure with a high marginal tax rate of 45 % is likely to bring about the unfairness of tax burden .

这种税率结构过于复杂、繁琐，45%的边际税率也过高，且容易导致税负不公。

The phaseout of the EITC after earnings exceed a certain threshold imposes a high implicit marginal tax rate on earnings .

当人们的收入超过一定的数额时再向人们的个人所得课征一笔税金。

Any proposal for a negative income tax must have at least three elements-an income floor , a marginal tax rate , and a cutoff point .

负所得税的任何方案必须至少包括3个方面：最低收入，边际税率及中断点。

Optimal income taxation is primarily aimed at balancing fairness and efficiency , and ascertaining the level of optimal marginal tax rate under a given equity preference condition .

摘要最优所得税主要探讨税收如何兼顾公平与效率问题，以及给定公平偏好程度下，如何确定最优边际税率水平。

There is no doubt that investment activities will also affect corporate marginal tax rate , but the marginal tax rate of business investment is of little relevance to after-tax income .

毫无疑问，投资活动也将对企业边际税率造成影响，但投资活动边际税率与企业税后收益之间的联系并不紧密，因此，本文并不对投资活动做过多分析。

Studies generally show that a1 % increase in the marginal tax rate reduced taxable income by0.1-0.4 % , though sometimes and in some places it may be higher .

总体而言，研究显示边际税率每提高1%，应税收入就降低0.1-0.4%，在某些时间或地区这一数值也许更高。

This debate is particularly fiery in Britain , always fearful for its London financial centre , and a50 % top marginal tax rate which came into effect in2010 .

这一激烈的争论主要是在英国，那里人们总是忌惮伦敦金融中心，且2010年起采用的50%封顶的边际税率。

The personal income tax after the reform should be the tax on the total income according to the combination of both the incremental average tax rate and the degressive marginal tax rate .

改革后的个人所得税制应该是按照递增的平均税率但又是递减的边际税率对全部所得课税这两方面的结合。

Combined with the existing Western theoretical and empirical research , the paper selected the marginal tax rate as the proxy variables of the capital structure , which more accurately described the tax effect of capital structure .

结合西方现有的理论和实证研究，本文选取边际税率作为资本结构的代理变量，更准确的反应了资本结构的税收效应。

This paper further analyses the Laffer curve , argue the Laffer curve being vice and limitation in theory when it explains the relation of revenue and the marginal tax rate .

本文对拉弗曲线进行了较深入的分析，证明拉弗曲线在说明个人所得税边际税率与税收之间的关系时，存在理论缺陷和局限性。

From the internal perspective , organizational form , capital structure , profit distribution will affect the corporate marginal tax rate . Form external perspective , corporate restructuring activities will affect the marginal tax rate of enterprises .

从企业内部看，企业组织形式、资本结构、利润分配方式会对企业的边际税率造成影响，从企业外部看，重组活动会对企业的边际税率造成影响。

The marginal tax rate increases to81 percent at FOB prices at Argentina ports above US $ 500 per tonne and95 percent at FOB prices above US $ 600 per tonne .

按每吨500多美元的阿根廷港口到岸价计算，边际税率已升至81%，按每吨600多美元的到岸价计算，边际税率则高达95%。

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 .

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。