| 单词 | marginal tax rate |
| 释义 | marginal tax rate The amount by which tax revenues increase per unit increase in value in a taxed activity. At the microeconomic level the marginal tax rate for an individual or firm can usually be found from published tax rules. At the macroeonomic level this is less straightforward, due to the complex interaction of various rules and rates. The marginal income tax rate at the national level, for example, depends on the distribution of additional taxable income between individuals with basic marginal tax rates, those with higher tax rates, and those on lower rates or exempt from tax. |
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