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Using the corporate tax rates. Calculate the tax liability, after-tax earnings,

ID: 2727967 • Letter: U

Question

Using the corporate tax rates. Calculate the tax liability, after-tax earnings, and average tax rates for the following levels od corporate earnings before taxes:$10300; 78,400; 304,000;504,000; 1.3 million; 9.9 million; 20.5 million

$0 to

$50,000

$0

+

(15%

amount over

$0)

50,000 to

75,000

7,500

+

(25%

amount over

50,000)

75,000 to

100,000

13,750

+

(34%

amount over

75,000)

100,000 to

335,000

22,250

+

(39%

amount over

100,000)

335,000 to

10,000,000

113,900

+

(34%

amount over

335,000)

10,000,000 to

15,000,000

3,400,000

+

(35%

amount over

10,000,000)

15,000,000 to

18,333,333

5,150,000

+

(38%

amount over

15,000,000)

Over 18,333,333

6,416,667

+

(35%

amount over

18,333,333)

$0 to

$50,000

$0

+

(15%

amount over

$0)

50,000 to

75,000

7,500

+

(25%

amount over

50,000)

75,000 to

100,000

13,750

+

(34%

amount over

75,000)

100,000 to

335,000

22,250

+

(39%

amount over

100,000)

335,000 to

10,000,000

113,900

+

(34%

amount over

335,000)

10,000,000 to

15,000,000

3,400,000

+

(35%

amount over

10,000,000)

15,000,000 to

18,333,333

5,150,000

+

(38%

amount over

15,000,000)

Over 18,333,333

6,416,667

+

(35%

amount over

18,333,333)

Explanation / Answer

Calculation Tax Liability$ After tax earning $ Average tax rate % 10300 10300*15% 1545 8755 15% 78400 13750+ 3400*34% 14906 63494 19.01% 304000 22250 +204000*39% 101810 202190 33.49% 504000 113900 + 169000*34% 171360 332640 34% 1.3 M 113900 + 965000*35% 451650 848350 34.74% 9.9 M 113900 + 9565000*34% 3366000 6534000 34% 20.5 m 6416667 + 2166667*35% 7175000.45 13324999.55 35%

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