Financial Education

Effective Tax Rate

Income tax expense / Pre-tax income

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Fundamental

Effective Tax Rate

Income tax expense / Pre-tax income

Definition

Effective tax rate is the actual tax paid as a percentage of pre-tax income. It differs from statutory rates due to tax credits, deductions, and special treatments. Lower effective rates increase after-tax profits.

Related Topics

#taxation #after-tax income #tax planning #statutory rate

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Category: Fundamental

Fundamental analysis examines a company's financial health, management quality, and market position to determine intrinsic value.

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