As noted in Section 2, the marginal effective tax rate
is the most appropriate measure when considering the transition from part-time to full-time work.
Indeed, already high marginal effective tax rates
with existing cash transfer and in-kind programs illustrate the barriers to moving significantly further toward reducing poverty via the cash approach.
Measuring Marginal Effective Tax Rates
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This raises the marginal effective tax rate
faced by second earners, who have to shoulder a large share of childcare costs if they intend to work longer hours.
High marginal effective tax rates
are an inevitable side-effect of any income-tested benefit and there is a trade-off between work incentives and the fiscal cost of income support.
Current welfare benefits can account for a considerable portion of the marginal effective tax rate
for certain groups.
To ensure the reliability of our results, we first check for the unbiasedness of the estimated coefficient on marginal effective tax rates
, then for their robustness.
This study differs from other studies on the taxation of commercial banking in that it estimates the marginal effective tax rate
on commercial bank intermediation.
Marginal effective tax rates
faced by low-income Canadians vary significantly across provinces and family types depending on their respective structures of income taxation and support.
This indispensable reference work provides detailed comparative information on marginal effective tax rates
by country by type of capital asset for 1980, 1985 and 1990, an index, a good working bibliography in the form of the separate chapter references, an introductory chapter by Jorgenson explaining the issues and findings, and a methodological appendix to that chapter by Jorgenson explaining the Jorgenson cost of capital  and marginal effective tax rate
[1; 3] concepts (the latter refining Harberger's notion of the effective tax rate) and the King-Fullerton framework  for calculating the cost of various types of capital.
Ontario's marginal effective tax rate
on business investment in Ontario is being cut in half, making businesses located in Ontario more competitive.
The recent increase in this marginal effective tax rate
is the consequence of the rise in this tax credit in 2005.
But if shifting to working two-thirds or full-time, the British second earner faces a marginal effective tax rate
of 67%, compared with around 40% in the other three countries.
Their tax bill (average taxes) will still be lower than without the EITC but the phase-out of the credit increases the marginal effective tax rate
they are facing.
The Ontario government's 2009 Budget, proposes to enhance these opportunities through its comprehensive tax reform, which will cut the marginal effective tax rate
on new business investment in half, making Ontario one of the most competitive jurisdictions in the industrialized world for new investment," commented Dwight Duncan, Minister of Finance.