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Progressive taxation uses tiered rates where higher income portions are taxed at higher rates. Most modern tax systems are progressive, creating marginal vs effective rate differences.

公式

Tax = Σ(Income bracket width × bracket rate) for each tier

ステップバイステップガイド

  1. 1Identify income amount
  2. 2Apply each tax bracket rate to corresponding income portion
  3. 3Sum tax from all brackets

解いた例

入力
Income: $60k, Brackets: 10% to $11k, 12% to $44.6k, 22% above
結果
Total tax ≈ $7,300
Stepped calculation through brackets

避けるべきよくある間違い

  • Applying top bracket rate to all income
  • Incorrect bracket thresholds

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