Clearly, today, marginal and average tax rates
for all groups, as well as the average of 35 percent and 29.
Ghosh (1995), Olekalns (1997), Ashworth and Evans (1998), Adler (2006) and many others consider the average tax rate
calculated as total revenue-to-GDP ratio a better proxy for average marginal tax rate.
Also, the low national average tax rates
for all taxes revenues (Table 3-A) (4) and poor cost recovery levels highlight the roots of fiscal problems faced by the governments.
The highest and lowest income quintiles had nearly identical average tax rates
from 1979 to 1995, when the highest quintile's average tax rate
began to decline.
The comparison between the CBO tax calculator using the CE public use microdata and the BLS tax calculator using the CE microdata for internal use leads to the conclusion that the BLS tax calculator produces accurate estimates of total tax and average tax rates
for CE consumer units.
Over the last decade, federal income tax changes affecting both individual and business income taxes have reduced average tax rates
for all farm households.
The median homeowner does not qualify for this credit at the state average tax rate
While average tax rates
have often been used to make inferences about the effect of taxes on economic growth, they are not a good measure because they do not induce behavioral changes in individuals.
This lack of correlation between average tax rates
and market-based after-tax rates of return on equity suggests that it is unlikely that the corporate tax is shifted back onto shareholders in a significant way, at least in the case of marketable TSE equity securities.
This is one of the lowest average tax rates
in Western Europe.
The District faces a substantial structural deficit in that the cost of providing an average level of public services exceeds the amount of revenue it could raise by applying average tax rates
Finally, though Becsi (1996) claims marginal tax rates are the best taxation variable to use to measure the effects of distortions on growth, he also concludes that the gap between marginal and average tax rates
have narrowed significantly since the late 1970s.
These results are consistent with endogenous growth theories and opposite to those of most empirical literature, which relies on measures of effective average tax rates
Pawlenty claimed that he did not raise taxes, yet his record shows that the average tax rates
for the bottom 90 percent increased while average taxes for the top 10 percent went down.
Debt is structured conservatively so that level payments will service the entire issue with average tax rates
of $25 per 100,000 of assessed value.