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Quantitative Finance · Glosario

¿Qué es Marginal tax rate, average tax rate?

También llamado: marginal tax rate · average tax rate

Definition 15.3 The Industry: Firms, Roles and Careers · Capítulo 15 — Pay Regulation and Tax by Location

The marginal tax rate is the share of the next unit of pay taken in income tax and employee social contributions; the average tax rate is the share of the whole of pay so taken. A bonus is taxed at the marginal rates it falls into; a comparison of packages uses the average rate.

Average rate of income tax and employee contributions on a package of $150 000 to $3 million, a single employee with no other income, converted at 2025 average exchange rates. Data: firm.aftertax on the 2026 parameters, through in_tax.curve.
Figure 15.1. Average rate of income tax and employee contributions on a package of $150 000 to $3 million, a single employee with no other income, converted at 2025 average exchange rates. Data: firm.aftertax on the 2026 parameters, through in_tax.curve.
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