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The average tax rate is defined as the: amount of tax due on the next dollar of

ID: 2620660 • Letter: T

Question

The average tax rate is defined as the:

amount of tax due on the next dollar of taxable income.

total tax paid divided by total revenue.

amount of tax due on the next dollar of revenue.

total tax paid divided by total assets.

total taxes divided by total taxable income.

One of the basic relationships in interest rate theory is for a given change in yield to maturity, the ______________ the time to maturity, the _____________ the change in price.

longer; smaller

shorter, greater

shorter, larger

longer; greater

none of the above

The market-to-book ratio of a firm compares the price per share of stock to the:

par value per share.

common stock plus paid in surplus per share.

total assets per share.

total equity per share.

earnings per share.

How much would you be willing to pay for an investment which paid you $100 at the end of each year for seven years? Assume you can earn 12% a year on other types of investments.

$456.37

$360.45

$612.21

$700.00

amount of tax due on the next dollar of taxable income.

total tax paid divided by total revenue.

amount of tax due on the next dollar of revenue.

total tax paid divided by total assets.

total taxes divided by total taxable income.

Explanation / Answer

The average tax rate is defined as the:
Option e is correct total taxes divided by total taxable income.
Because amount of tax due on the next dollar of taxable income. is incremental tax rate. It is not calculated on revenues.

Option d Longer and greater
Change in price = Initial Price * modified duration * Yield Hence as duration increases changes in prices increases with increase in duration for same yield.

Option d Total Equity per share
Book Value/share = Total Equity/Share = Book Value of Assets - Book Value of Liabilities ( This does not include market value)

Option a is correct
?PV of Annuity = PMT * ( 1+r) * ( 1 - (1+r)-n)/r
PV = 100 * ( 1+ 12%) * ( 1 - ( 1 + 12%)-7)/12%
PV = 456.37

Best of Luck. God Bless

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