Average tax rates definition of Average tax rates in the Free Online Encyclopedia.

Tax Rate

the amount of tax levied per unit of taxation, for example, per hectare of land or per ruble of income.

The tax rate expresses the norm of tax collection and is set by legislation. Tax rates may be fixed, proportional, progressive, and regressive. Fixed tax rates are established as an absolute sum per unit or object taxed, regardless of the amount of income, and are ordinarily used in taxing small plots of land. In the USSR, fixed rates are applied in collecting the agricultural tax on the private plots of kolkhoz members. Proportional tax rates are set at a definite percentage of income, regardless of the total amount. In the USSR, for example, proportional rates are used to levy an income tax on the income earned by consumer cooperative societies.

Progressive tax rates increase as the amount of taxable income increases. A distinction is made between simple and complex, or sliding, progressions. Under a simple progression, the rate increases with the amount of taxable income and is applied to the total amount of income or total value of the object being taxed. Under a complex progression, the rate increases only for the portion valued in excess of a predetermined preceding step. Progressive rates are used primarily in the levying of income taxes on the populace of the USSR and foreign countries.

Regressive tax rates diminish as the amount of income increases. Regressive taxation is clearly seen in the mechanism of indirect taxes on consumer goods that exists in every capitalist country. Under capitalism, special tax rates are frequently used to give certain advantages to large companies and corporations.

G. L. MAR’IAKHIN

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No references found	The 26 Swiss cantons are free to set their own rates, so Swiss-based companies' effective average tax rates range from 10. LOWER YOUR TAXES: MOVE TO SWITZERLAND by Kerry Capell / BusinessWeek According to an analysis by USDA's Economic Research Service, changes to the tax code that were put in place in 2001 have reduced average tax rates for all farm households and resulted in the lowest tax burden on farm income and investment in a decade. Farmers, more than others, benefit from federal tax code by The Food & Fiber Letter At state average tax rates, homes must be valued at $227,000 or more to be eligible for the 1 percent circuit breaker credit. The impact of property tax legislation on Indiana households by DeBoer, Larry / Indiana Business Review	average bisector average bond dissociation energy average bond stress average concrete average curvature average deviation average discount factor average effectiveness level average frequency of occurrence average grade average gradient average haul average heading average igneous rock average information content average life average limit of ice average molecular weight average noise figure average outgoing quality limit Average per Capita Consumption average power output average sample number average seek time average sound level Average tax rates Average Value Average Wage average wind average-calculating operation average-edge line average-end-area method averaging averaging device averaging pitot tube Averbakh, Mikhail Averbakh, Mikhail Iosifovich Avercamp, Hendrick Averchenko, Arkadii Averchenko, Arkadii Timofeevich Averescu, Alexander Averescu, Alexandru Averichkin, Fedor Averichkin, Fedor Stepanovich Averkiev, Dmitrii Averkiev, Dmitrii Vasilevich Averkii Aristov Averkii Borisovich Aristov Averkii Kirillov Averkii Stepanovich Kirillov Averno	Average Spend Per User Average Square Difference Function Average Square Relative Error Average Square Root Error Average Staffing Levels Average Standard Deviation Average Standardized Cumulative Abnormal Returns Average Standardized Cumulative Abnormal Volumes Average Steady-State Haematocrit Average Stock Average Stocks Average Stream Flow Average Summer Daily Flow Average Sunday Attendance average surface wind Average Symbol Error Probability Average Symbol Error Rate Average Symptom Burden Index Average System Content Average System Cost Average System Interruption Duration Index Average System Value Average Talk Time Average tax rate Average tax rate Average tax rate Average tax rate Average tax rates Average Technical Head Count Months Average Thom White Band Average Ticket Average Tickets Average Time Between Maintenance Average Time on Ice Average Time on Wing Average Time Spent Average Time Spent Listening Average Time Viewing Average to Benchmark Average to Date Average Token Rotation Time Average Torque Average Total Assets Average Total Assets Average total cost Average total cost Average total cost Average total cost Average total costs Average total costs Average total costs Average Total Inspection Average Total Unit Cost Average Total Volume Average Traffic per User Average Transaction Frequency Average Transaction Size Average Transaction Value

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The 26 Swiss cantons are free to set their own rates, so Swiss-based companies' effective average tax rates range from 10.

LOWER YOUR TAXES: MOVE TO SWITZERLAND by Kerry Capell / BusinessWeek

According to an analysis by USDA's Economic Research Service, changes to the tax code that were put in place in 2001 have reduced average tax rates for all farm households and resulted in the lowest tax burden on farm income and investment in a decade.

Farmers, more than others, benefit from federal tax code by The Food & Fiber Letter

At state average tax rates, homes must be valued at $227,000 or more to be eligible for the 1 percent circuit breaker credit.

The impact of property tax legislation on Indiana households by DeBoer, Larry / Indiana Business Review

average bisector

average bond dissociation energy

average discount factor

average effectiveness level

average frequency of occurrence