TERMIUM Plus®
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MARGINAL EFFECTIVE TAX RATE [1 record]
Record 1 - internal organization data 2007-11-13
Record 1, English
Record 1, Subject field(s)
- Taxation
Record 1, Main entry term, English
- marginal effective tax rate
1, record 1, English, marginal%20effective%20tax%20rate
correct
Record 1, Abbreviations, English
- METR 2, record 1, English, METR
correct
Record 1, Synonyms, English
Record 1, Textual support, English
Record number: 1, Textual support number: 1 CONT
Marginal effective tax rates are often used as a measure of the effects of a tax system on investment decisions. This calculation takes into account the overall effects of the statutory corporate income tax rate, depreciation rates, and provincial/state taxes. 3, record 1, English, - marginal%20effective%20tax%20rate
Record 1, French
Record 1, Domaine(s)
- Fiscalité
Record 1, Main entry term, French
- taux effectif marginal d'imposition
1, record 1, French, taux%20effectif%20marginal%20d%27imposition
correct, masculine noun
Record 1, Abbreviations, French
- TEMI 2, record 1, French, TEMI
correct, masculine noun
Record 1, Synonyms, French
Record 1, Textual support, French
Record number: 1, Textual support number: 1 CONT
Le taux effectif marginal d'imposition (TEMI) [...] sert à mesurer l'impôt en proportion des bénéfices avant impôt durant le cycle de vie d'un investissement marginal, c'est-à-dire un investissement à peine suffisant pour couvrir le coût financier du capital et des impôts. Le TEMI tient compte de tous les éléments du régime d'imposition du revenu et du capital, que l'impôt soit fédéral, d'État, provincial ou territorial; de ce fait, il s'agit d'un indicateur important de la compétitivité du régime fiscal. 3, record 1, French, - taux%20effectif%20marginal%20d%27imposition
Record 1, Spanish
Record 1, Campo(s) temático(s)
- Sistema tributario
Record 1, Main entry term, Spanish
- tasa impositiva efectiva marginal
1, record 1, Spanish, tasa%20impositiva%20efectiva%20marginal
feminine noun
Record 1, Abbreviations, Spanish
Record 1, Synonyms, Spanish
Record 1, Textual support, Spanish
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