Marginal rate of tax relief: Difference between revisions
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imported>Doug Williamson (Add reference to Marginal relief; clarify main definition wording re 'a small increase' in total amount of debt.) |
imported>Doug Williamson (cat) |
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* [[Marginal rate of tax]] | * [[Marginal rate of tax]] | ||
* [[Marginal relief]] | * [[Marginal relief]] | ||
[[Category:Accounting,_tax_and_regulation]] | |||
Revision as of 08:18, 8 October 2013
The rate of tax at which a taxpayer would effectively save tax on the additional tax relieved expenditure if the total tax relieved expenditure increased by a small amount.
For example the marginal rate of tax relief on debt servicing costs, assuming a small increase in the total amount of debt finance.
