marginal tax rate
tax rate on income after business expenses the rate of tax payable on a person's income after business expenses have been deducted
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tax rate on income after business expenses the rate of tax payable on a person's income after business expenses have been deducted
Sometimes referred to as MRS, the marginal rate of substitution measures the rate at which an individual must give up one asset to obtain a single additional unit of a second asset, while keeping overall utility constant. MRS can measure physical goods, but also assets such as labor or time
face an added complication—do we apply a tax advantage based upon statutory corporate tax rates, or marginal rates? Many CFOs will, in practice, employ a long-term debt rate, expressed after tax, based on the marginal corporate tax rate. Further, for the purposes of economic consistency, debt should
By Jon Tucker
The gross profit margin ratio measures how efficiently a company uses its resources, materials, and labor in the production process by showing the percentage of net sales remaining after subtracting the cost of making and selling a product or service. It is usually expressed as a percentage
To this point neither of the two discounted cash flow procedures for evaluating an investment is obviously incorrect. In many situations, the internal rate of return (IRR) procedure will lead to the same decision as the net present value (NPV) procedure, but there are also times when the IRR may
By Harold Bierman, Jr
Definitions of ’marginal tax rate’ and meaning of ’marginal tax rate’ are from the book publication, QFINANCE – The Ultimate Resource, © 2009 Bloomsbury Information Ltd. Find definitions for ’marginal tax rate’ and other financial terms with our online QFINANCE Financial Dictionary.