The tax rate that achieves optimum, or highest government revenues is somewhere in between these two values.

To see why, consider the tax rate necessary to pay for social benefits, which equals the replacement rate (the average level of benefits relative to taxpayer incomes) multiplied by the dependency ratio (the share of the population receiving the benefits). The higher the replacement rate and or dependency ratio, the higher the tax rate needed to pay for the benefits.

The income tax rate was decreased to 21 by January 2008.

As defined in the proposed legislation, the tax rate is 23 for the first year.

Defenders of low rates for capital owners argue that it minimizes double taxation of corporate income first of the corporation and then of its shareholders.

At the same time, the effective corporate tax rate in Japan is higher than it is elsewhere, making it difficult for Japan to attract investment, foreign or domestic.

The average temperature is lower than that of the country, the average humidity is higher (7 800 mm year.

The top personal income tax rate (also levied on capital gains), the sales tax rate, the corporate tax rate, and the gas tax are all at or near the highest of any state.

There is a higher than average suicide rate associated with schizophrenia.

Some crime types are above average, notably the highest homicide rate in Western Europe.

This time, the unemployment rate and household and government debt are much higher.

She immediately called Dr. M to ask him about the major count fluctuation.

, Denmark has the 10th highest export per capita in the world.

The highest employment rate is among university educated people.

Even though the employment rate of men is higher than that of women, the unemployment rate for men is higher (10.2 ) than that of women (9.9 ).

A recent study found that taxing capital gains and dividends as ordinary income, subject to a maximum 28 rate on long term capital gains (the pre 1997 rate), could finance a cut in the corporate tax rate from 35 to 26 .

The overall literacy rate is 86.0 , and is 91.6 among males (the second highest in the province) and 80.4 among females.

It offers a higher rate of benefits and will cover a higher maximum insurable income.

In 2006, France s unemployment rate was 9.4 , a full percentage point higher than Germany s.

By the time students reach high school, the retention rate for boys is about ten percentage points higher than for girls.

In 2009 Russia experienced its highest birth rate since the dissolution of the Soviet Union.

But California s unemployment rate, 12.3 in November 2009, was tied for the nation s third highest.

Rogaland has a fertility rate of 2.18 children per woman, which is the highest in the country, and one of the highest in Europe.

Household saving had risen from less than 2 of after tax incomes in 2007 to 6.3 in the spring of 2010.

Today, China is producing literary exiles at a faster rate that the Soviet Union ever achieved.

And lagging household income clearly contributes to China s trade surplus, because low domestic consumption tends to keep exports higher than imports.

The total fertility rate in the north central region is 3.7, with Jinotega, at 5.3, having the highest in the region (and the country).

In 2012, the growth rate of M2 was about 14 , relatively low by historical standards, but still significantly higher than the nominal GDP growth rate.

However, during the same period, it has the highest death rate in Central America, 5.9 deaths per 1,000.

The highest incidence is in the first year of life, and some cases are congenital.

Women have a slightly higher unemployment rate (7.4 ) than men.

The possibility of a separate, higher rate for developing countries, also linked to other flexibilities, is being considered.

Moreover, a high corporate tax rate is an ineffective and costly tool for producing revenues, owing to innovative financial transactions and legal tax avoidance mechanisms.

The cap rate could be higher, or it could start higher and be gradually tightened, or it could vary with an individual s income level.

That s a higher annual death toll than during World War II, and it s easier to prevent.

He all but guaranteed that China s annual growth would remain above 8 in 2009.

Either choice could mean a higher future rate of inflation, just as financial markets fear.

The unemployment rate, at 12.4 , is higher than in every other state except Nevada.

Portugal has the highest mortality rate for diabetes in the Eur A, with a sharp increase since the 1980s.

The average temperature is between 8 and 10 C (higher on the southern parts of the county).

The company then monitors which campaign has the higher success rate by analysing the use of the promotional codes.

The degree to which the observer tolerates false alarms to achieve a higher rate of detection is termed the bias.

Our nation economy has shown a strong recovery in the last five years, and we achieved a growth rate of 8.4 per cent last year the highest in Asia.

In the 1970 s, US money supply grew at an average annual rate of 9.6 , the highest rate in the previous half century inflation averaged 7.4 , also a half century high.

The prison population doubled over the same period, giving it the highest incarceration rate in Western Europe at 147 per 100,000.