marginal tax rate

In a tax scheme, the rate applicable to the last dollar of income earned by the taxpayer.

• This concept is useful in calculating the tax effect of receiving additional income or claiming additional deductions. See TAX BRACKET.

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词条贡献者

资深译员Steven，毕业于美国一流的高级翻译学院，专注翻译各种与政府政策有关的法律文件。