marginal tax rate

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  • 125Canegrati's formulae — The three Canegrati s formulae represent an attempt to describe the way politicians choose their taxation policy in the real world. They were developed by economist Emanuele Canegrati [Emanuele, Canegrati, 2007. A Contribution to the Positive… …

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  • 127Franked Dividend — An arrangement in Australia that eliminates the double taxation of dividends. Dividends are dispersed with tax imputations attached to them. The shareholder is able to reduce the tax paid on the dividend by an amount equal to the tax imputation… …

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