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Average Tax Rate
The ratio of the total amount of taxes paid to the total taxable income, representing the percentage of income paid in taxes.
Proportional Tax
A tax system where the rate of taxation is the same for all taxpayers, regardless of income or wealth.
Payroll Tax
Duties levied on both employers and employees, usually reflecting a portion of the payroll expenses.
Per-hour Wage
The sum of money an employee receives for working one hour.
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