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・ Taxation in Portugal
・ Taxation in premodern China
・ Taxation in Puerto Rico
・ Taxation in Serbia
・ Taxation in Slovakia
・ Taxation in South Africa
・ Taxation in Spain
・ Taxation in Sweden
・ Taxation in Switzerland
・ Taxation in Taiwan
・ Taxation in Tanzania
・ Taxation in the British Virgin Islands
・ Taxation in the Czech Republic
・ Tax protester Sixteenth Amendment arguments
・ Tax protester statutory arguments
Tax rate
・ Tax rates of Europe
・ Tax rebate discounting
・ Tax Reduction Act of 1975
・ Tax Reduction and Simplification Act of 1977
・ Tax reform
・ Tax Reform Act
・ Tax Reform Act of 1969
・ Tax Reform Act of 1976
・ Tax Reform Act of 1986
・ Tax refund
・ Tax refund interception
・ Tax Relief and Health Care Act of 2006
・ Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010
・ Tax residence


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Tax rate : ウィキペディア英語版
Tax rate

In a tax system, the tax rate describes the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statutory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.
==Statutory==
A statutory tax rate is the legally imposed rate. An income tax could have multiple statutory rates for different income levels, where a sales tax may have a flat statutory rate.〔(【引用サイトリンク】title=What is the difference between statutory, average, marginal, and effective tax rates? )

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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