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。

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And, they calculate that the marginal effective tax rate on investment by a U.S. firm in a low-tax country is, remarkably, a negative 24 percent.

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They ignore the fact that there is a difference between your marginal tax rate and your effective tax rate.

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In addition, the effective marginal tax rate on labor income would rise from about 28 percent now to about 36 percent in 2037.

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