effective tax rate

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effective tax rate

Bloomberg Financial Glossary

实际税率实际税率
The net rate a taxpayer pays on income that includes all forms of taxes. It is calculated by dividing the total tax paid by taxable income.

Investopedia Financial Terms

Effective Tax Rate
The rate a taxpayer would be taxed at if taxing was done at a constant rate, instead of progressively.

Calculated as total tax paid divided by taxable income.
Investopedia Says:
This is the net rate a taxpayer pays if you include all forms of taxes.