High marginal tax rates may act as a disincentive to working longer hours.
边际税率过高也许会抑制加班时间。
Falls in marginal tax rates in America since the 1970s have made it all the more profitable to work longer.
自20世纪70年代以来，美国边际税率的下降使得延长工作时间更有利可图。
In many states, the top marginal tax rate would exceed 50 percent.
在许多州，最高的边际税率将会超过50%。
The nine with the highest marginal tax rates saw outflows averaging 2.2%.
而边际税率最高的9各州平均外迁移率为2.2%。
That implicit marginal tax rate of 23 percent is a significant disincentive.
毫无疑问，23%的边缘税率是一个重大的抑制因素。
Adding on the full 12.4% would effectively take top marginal tax rates above 50%.
增加全额12.4%将会有效地提升超额边际税率，使其超过50%。
At a marginal tax rate of 50 percent, the break point is much lower; just 1. And so on.
当边际税率为50%时，转折点要低许多，仅为1。如此类推。
At one point during the mid - '70s, the top marginal tax rate was an unbelievable 102 percent.
在到了70年代中期，边际税率竟达到令人难以置信的102%译注：边际税率，即征税对象数额的增量中税额所占的比率。
But there is no simple fix. Higher marginal tax rates are an integral part of the Obama health plan.
但没有简单的修补方法，因为更高的边缘税率正是奥巴马保健计划的一个有机组成部分。
This theory also holds that the optimal marginal tax rate for highest income consumers should be zero.
最优所得税理论认为对最高收入者的最优边际税率应当为零。
And it comes on top of the explicit marginal tax rate the family already faces from income and payroll taxes.
而且这是在已经对家庭明确征收收入和工资税之外的边缘税率。
The phaseout of the EITC after earnings exceed a certain threshold imposes a high implicit marginal tax rate on earnings.
当人们的收入超过一定的数额时再向人们的个人所得课征一笔税金。
When I left India, the marginal tax rate was 97.5%, corporate taxation was punitive, and business was stifled or went underground.
当初我离开印度时，印度的边际税收率达到97.5%，公司的纳税严苛，抑商政策让很多生意由公开转为地下。
Such a complex and trivial rate structure with a high marginal tax rate of 45% is likely to bring about the unfairness of tax burden.
这种税率结构过于复杂、繁琐，45％的边际税率也过高，且容易导致税负不公。
Ranked by this"effective marginal tax rate", America lags behind by less, though its rate of24% is well above the OECD average of 20%.
如果以这种“有效边际税率”衡量，美国的税务状况则显得稍好一些，为24％，仅高过经合组织平均水平4个百分点。
Anyway, even the iconic tech startup won't be cutting jobs because its founder faces a slightly higher top marginal tax rate on his profits.
总之，即使是这项政策开始实施也不会消减工作岗位，因为增加的税款在经营者的收益中仅是微小的。
But the proposed new regime looks likely to create a regulatory dog's breakfast, with effective marginal tax rates potentially rising to over 100%.
但所建议的新制度看似能够创造出一种可调控的小狗的早餐，其边际有效利率很有潜力增长超过100%。
But substantial evidence supports the more modest proposition that high marginal tax rates discourage people from working to their full potential.
不过，有确切证据表明该理论更谨慎的提议，即高边缘税率会阻止人们以自己的全部潜能来工作。
However, when the excess burden of distorting the leisure-income trade-off is included, marginal tax rates of far less than 100 percent are optimal.
但是，如果把扭曲闲暇—收入替换关系的超额负担包括在内，大大低于100%的边际税率才是最适的。
The resulting marginal tax rate reflects unique events resulting from a change in German Corporation Tax Law and the tax burden of the previous years.
由此结算出的税率中包含公司所得税法修改引起的一次性效应以及过去几年的税收负担。
The marginal tax rate increases to 81 percent at FOB prices at Argentina ports above US$500 per tonne and 95 percent at FOB prices above US$600 per tonne.
按每吨500多美元的阿根廷港口到岸价计算，边际税率已升至81％，按每吨600多美元的到岸价计算，边际税率则高达95％。
Studies generally show that a 1% increase in the marginal tax rate reduced taxable income by 0.1-0.4%, though sometimes and in some places it may be higher.
总体而言，研究显示边际税率每提高1%，应税收入就降低0.1 - 0.4%，在某些时间或地区这一数值也许更高。
This debate is particularly fiery in Britain, always fearful for its London financial centre, and a 50% top marginal tax rate which came into effect in 2010.
这一激烈的争论主要是在英国，那里人们总是忌惮伦敦金融中心，且2010年起采用的50%封顶的边际税率。
Indeed, the third argument for raising more money from the rich isthat it can be done not by increasing marginal tax rates, but by making the taxcode more efficient.
实际上，对从富人那里增收更多钱的第三个论据就是这提议并不是通过提高边际税率而执行的，而是通过制定更有效率的免税代码。
Indeed, the third argument for raising more money from the rich is that it can be done not by increasing marginal tax rates, but by making the tax code more efficient.
诚然，第三个关于提高对富人的税收的提议不是通过增加边际税率而实现的，而是通过提高效率的税收也同样能办到。
Reagan based his economic program on the theory of supply-side economics, which mandated reducing marginal tax rates to encourage people to work harder and longer.
里根的经济纲领是以供应经济学为基础的，主张降低边际税率以鼓励人们努力工作并增加劳动时间。
Across-the-board cuts in marginal tax rates (10 percent a year for three years) and business tax reductions were on the drawing boards, as were plans to reduce regulations.
全面削减边际税率(三年，每年10%)和降低营业税重新制定。
Barroalso estimates tax multipliers based on the effects on GDP of changes inaverage marginal tax rates from federal and state and local income taxes, andsocial security payroll taxes.
Barro从联邦政、州以及各地方的所得税和社会保障工资税得出平均边际税率 * ，他也基于平均边际税率的变化对GDP的影响而估算出税收乘数（tax multipliers）。
Optimal income taxation is primarily aimed at balancing fairness and efficiency, and ascertaining the level of optimal marginal tax rate under a given equity preference condition.
最优所得税主要探讨税收如何兼顾公平与效率问题，以及给定公平偏好程度下，如何确定最优边际税率水平。
Optimal income taxation is primarily aimed at balancing fairness and efficiency, and ascertaining the level of optimal marginal tax rate under a given equity preference condition.
最优所得税主要探讨税收如何兼顾公平与效率问题，以及给定公平偏好程度下，如何确定最优边际税率水平。
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