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Effective tax rate is total tax paid divided by total income, showing the true percentage of income paid as tax. It differs from marginal rate which applies only to the next dollar earned.

공식

Effective rate = Total tax / Total income

단계별 가이드

  1. 1Calculate tax owed based on tax brackets and income
  2. 2Divide total tax by total income
  3. 3Result is the actual average percentage rate

풀어진 예시

입력
Income: $80k, Tax: $12k
결과
Effective rate: 15%
vs marginal rate applied to top bracket

피해야 할 일반적인 실수

  • Confusing effective with marginal rate
  • Not accounting for all income sources

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