叢同學(xué)
2022-09-11 23:10ordinary income tax和marginal income tax的區(qū)別是什么
所屬：CFA Level III > Private Wealth Management 視頻位置 相關(guān)試題
來源： 視頻位置 相關(guān)試題
1個(gè)回答
Chris Lan助教
2022-09-12 21:43
該回答已被題主采納
同學(xué)您好
Ordinary income tax rate是適用于Ordinary income的稅率。而Ordinary income的定義如下：這塊不是原版中的的內(nèi)容，而是來自三方的定義。
Ordinary income is any type of income earned by an organization or an individual that is taxable at ordinary rates. It includes (but is not limited to) wages, salaries, tips, bonuses, commissions, rents, royalties, short-term capital gains, unqualified dividends, and interest income.
而邊際稅率有點(diǎn)像累進(jìn)的感覺，賺的越多，交的稅率可能就會(huì)更高。相關(guān)的定義原版書也沒有給，這是從三方找的定義。
The U.S. marginal tax rate is the rate of tax income earners incur on each additional dollar of income. As the marginal tax rate increases, the taxpayer ends up with less money per dollar earned than they retained on previously earned dollars.
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