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・ Effective dose (pharmacology)
・ Effective dose (radiation)
・ Effective evolutionary time
・ Effective exchange rate
・ Effective exchange rate index
・ Effective field goal percentage
・ Effective field theory
・ Effective fitness
・ Effective frequency
・ Effective gross income
・ Effective group decision-making
・ Effective half-life
・ Effective height
・ Effective input noise temperature
・ Effective interest rate
Effective marginal tax rate
・ Effective mass
・ Effective mass (solid-state physics)
・ Effective mass (spring–mass system)
・ Effective medium approximations
・ Effective method
・ Effective microorganism
・ Effective mode volume
・ Effective molarity
・ Effective nuclear charge
・ Effective number of bits
・ Effective number of codons
・ Effective number of parties
・ Effective Perl Programming
・ Effective Polish space


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Effective marginal tax rate : ウィキペディア英語版
Effective marginal tax rate
The effective marginal tax rate (EMTR) is the combined effect on a person's earnings of income tax and the withdrawal of means testing of state welfare benefits. The EMTR is the percentage of an extra unit of income (extra dollar, euro, yen etc.) that the recipient loses due to income taxes, payroll taxes, and any decline in tax credits and welfare entitlements.
Calculating the EMTR is typically very dependent on individual circumstances and involves a consideration of welfare withdrawal rules, income tax laws, low income tax offsets, tax rebates and the individuals tax and welfare status. As such tables showing EMTRs are rarely published. The net effect however is generally a higher effective marginal rate of tax than that suggested by income tax tables.
==See also==

*Welfare trap

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
ウィキペディアで「Effective marginal tax rate」の詳細全文を読む



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