A Marginal Tax Rate is the ratio at which a business or person is taxed.
- (Wikipedia, 2014) ⇒ http://en.wikipedia.org/wiki/Tax_rate#Marginal Retrieved:2014-6-17.
- In a tax system and in economics, the tax rate describes the ratio (usually expressed as a percentage) at which a business or person is taxed. There are several methods used to present a tax rate: statutory, average, marginal, and effective. These rates can also be presented using different definitions applied to a tax base: inclusive and exclusive.