如何总结和解释所得税明细表

N O T E S How toSummarize and Interpret IncomeTax Schedules Alexander Klemm ©2025 International Monetary Fund How to Summarize and Interpret Income Tax SchedulesNOTE/2025/007 Alexander Klemm Cataloging-in-Publication Data IMF Library Names: Klemm, Alexander, author. | International Monetary Fund, publisher.Title: How to summarize and interpret income tax schedules / Alexander Klemm Description: Washington, DC : International Monetary Fund, 2025. | Sep. 2025. | NOTE/2025/007. | Includesbibliographical references.Identifiers: ISBN: 9798229026352(paper)9798229026390(ePub)9798229026420(WebPDF)Subjects: LCSH: Income tax. | Tax administration and procedure. Classification: LCC HJ4629.K5 2025 DISCLAIMER: How to Notes offer practical advice from IMF staff members to policymakers on important issues.The views expressed in How to Notes are those of the author(s) and do not necessarily represent the views ofthe IMF, its Executive Board, or IMF management. RECOMMENDED CITATION: Klemm, Alexander. 2025. “How to Summarize and Interpret Income TaxSchedules.” IMF How to Note 2025/007, International Monetary Fund, Washington, DC. Publication orders may be placed online, by fax, or through the mail:International Monetary Fund, Publications ServicesP.O. Box 92780, Washington, DC 20090, USATel.: (202) 623-7430 Fax: (202) 623-7201E-mail: publications@imf.orgbookstore.IMF.orgelibrary.IMF.org Table of Contents Introduction........................................................................................................................................................ 1Principles........................................................................................................................................................ 2Average and Marginal Tax Rates .................................................................................................................... 2Parameters of Tax Systems............................................................................................................................. 3Economic Theory ............................................................................................................................................. 5Illustrative Applications ........................................................................................................................................ 5The Baseline: Simple Systems ........................................................................................................................ 5Notches in Marginal Rate Schedules............................................................................................................... 7Withdrawal of Allowances or Reduced Rates .................................................................................................. 8Personal Allowances, Zero-Rate Bands, and Tax Credits............................................................................. 10Refundable Tax Credits, Negative Income Taxes, Unconditional Universal Income, and Means-TestedBenefits .......................................................................................................................................................... 11Inflation........................................................................................................................................................... 12Limitations...................................................................................................................................................... 13Interactions with Social Security .................................................................................................................... 13Household Taxation ....................................................................................................................................... 15Social Welfare ................................................................................................................................................ 16Dual and Schedular Tax Systems.................................................................................................................. 16Taxpayers with Foreign Income ..................................................................................................................... 17Conclusion............................................................................................................................................................. 18References ............................................................................................................................................................ 19 Box Box 1. How to Practically Prepare Marginal and Average Tax Charts.................................................................... 3 FiguresFigure 1. Marginal and Average Tax Rates of a Flat Tax System with a Personal Allowance ............................... 6 Figure 2. Marginal and Average Tax Rates for a Progressive Rate Tax Syst