Effective marginal tax rates

Vol: 
1/2016
Author name: 
Ingles, D
Plunkett, D
Year: 
2016
Month: 
January
Abstract: 

An Effective Marginal Tax Rate (EMTR) measures the loss resulting from income taxation combined with the withdrawal of a cash transfer or welfare benefit, applied to earning an extra (marginal) dollar of income. EMTRs are a result of the interaction of tax and welfare systems.

Publication file: 

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