2．1实际税率的定义 二、文献回顾 实际税率（Effective Tax Rates，ETR）是已有研究中普遍采用的用以衡量公 司所得税负担的指标（参Porcano，1986：Shevlin，1...
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当 代 会 计 Journal of Contemporary Accounting - pdf.io 关键词：最低税负制、租税负担、有效税率 [gap=1510]Keywords: alternative minimum tax, tax burden, effective tax rate
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marginal effective tax rate 边际实际税率法
overall effective tax rate [税收] 综合有效税率
corporate effective tax rate 公司有效税率
marginal effective tax rate metr 边际有效税率
jikkou zeiritsu effective tax rate 実効税率
effective aggregate tax rate 实际综合税率
effective income tax rate 现行所得税率
effective marginal tax rate [税收] 实际边际税率
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Among these companies the average effective tax rate between 2008-10 was only 18.5%.
这这些公司当中，2008至2010年间的实际税率仅有18.5%。
What is the effective tax rate? Why might it be different from the statutory tax rate?
什么是有效税率？为什么它可能与法定的税率不同？
Switzerland's effective tax rate on the fairly well-off is one of the lowest in the world.
瑞士则是在中高收入水平有效税率最低的国家之一。
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