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・ Tax in kind
・ Tax incentive
・ Tax incentives in Malaysia
・ Tax incidence
・ Tax Increase Prevention and Reconciliation Act of 2005
・ Tax increment financing
・ Tax increment financing (Maine)
・ Tax Increment Reinvestment Zone
・ Tax information exchange agreement
・ Tax information reporting
・ Tax Institute (Australia)
・ Tax inversion
・ Tax investigation
・ Tax Journal
・ Tax Justice Network
Tax ladder
・ Tax law
・ Tax law (Bulgaria)
・ Tax Law Rewrite Project
・ Tax levies
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・ Tax Minister of Denmark
・ Tax noncompliance
・ Tax on cash withdrawal
・ Tax on childlessness
・ Tax on trees
・ Tax Parity for Health Plan Beneficiaries Act
・ Tax patent
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Tax ladder : ウィキペディア英語版
Tax ladder
Tax ladder is a term sometimes used to refer to the formula for calculating a taxpayer's tax liability in a given year for United States federal personal income tax purposes. The term "ladder" is used because as your taxable income increases, you "climb" the ladder and your tax rate increases.
The formula begins with the taxpayer's gross income, as defined by the Internal Revenue Code § 61(a). From gross income, the taxpayer may subtract the amount of any deductions listed in § 62(a) ("above the line deductions") to arrive at an adjusted gross income. The taxpayer then subtracts the appropriate amount for personal exemptions under § 151(d)(1) (as adjusted annually for inflation under § 151(d)(4)). Finally, the taxpayer subtracts either the appropriate standard deduction under § 63(c) or the total of itemized deductions under § 63(d) to arrive at the taxpayer's taxable income for that tax year.
Taxable income serves as the base against which the taxpayer's tax rate is applied. After multiplying taxable income by the tax rate, the taxpayer may subtract the amount of any credits, then must add any additions to tax (such as the Alternative Minimum Tax). This calculation results in the taxpayer's tax liability, which is the actual amount the taxpayer owes for that tax year..
==See also==

* U.S. Federal Income Tax Rate Schedule

抄文引用元・出典: フリー百科事典『 ウィキペディア(Wikipedia)
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