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

双语律师Jenna，国际知名法学院环境法专业，擅长翻译各类与环境、社会及管治 (ESG)相关的法律文件。