average tax rate
51Official cash rate — The official cash rate (OCR) is interest rate paid by banks in the overnight money market in Australia and New Zealand. Through the regulated use of exchange settlement accounts, a central bank is able to adjust the interest rates of a nation s… …
52Earned income tax credit — The United States federal Earned Income Tax Credit (EITC or EIC) is a refundable tax credit. For tax year 2007, a claimant with one qualifying child can receive a maximum credit of $2,853. For two or more qualifying children, the maximum credit… …
53Church tax — A church tax is a tax imposed on members of some religious congregations in Austria, Denmark, Finland, Germany, Iceland, Italy, Sweden, some parts of Switzerland and several other countries. Contents 1 Germany 2 Denmark …
54Medicare Sustainable Growth Rate — The Medicare Sustainable Growth Rate (SGR) is a method currently used by the Centers for Medicare and Medicaid Services (CMS) in the United States to control spending by Medicare on physician services.[1] Enacted by the Balanced Budget Act of… …
55excess-profits tax — noun : a tax imposed especially during war on business profits that are in excess of the average profits over a specified base period, of a specified rate of return on invested capital, or of a specified rate of return on certain military… …
56excess-profits tax — /ek ses prof its/ a tax on the profits of a business enterprise in excess of the average profits for a number of base years, or of a specified rate of return on capital. [1910 15] * * * ▪ finance a tax levied on profits in excess of a… …
57Social discount rate — is a measure used to help guide choices about the value of diverting funds to social projects. It is defined as “the appropriate value of r to use in computing present discount value for social investments” [Gruber, Jonathan (2007). Chapter 8:… …
58Minneapolis Property Tax Lawsuit — The Minneapolis Property tax Lawsuit, also known as Idowu Odunlade et. Al v City of Minneapolis, is a class action lawsuit filed in Hennepin County District Court which alleges that an unfair practice of assessment has led to homeowners in… …
59weighted average cost of capital — WACC A method for calculating the average cost of a company s different sources of finance. The WACC is calculated on the assumption that the company will maintain the same debt–equity ratio. Managers should only use the WACC as an appropriate… …
60Applicable Federal Rate - AFR — Rates published monthly by the IRS for federal income tax purposes. These rates are used to calculate assigned interest charges. Every month, the IRS publishes these rates in accordance with section 1274(d) of the Internal Revenue Code. Interest… …
