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Oakdale Fashions, Inc., had $330,000 in 2015 taxable income. Use the tax schedul

ID: 2731641 • Letter: O

Question

Oakdale Fashions, Inc., had $330,000 in 2015 taxable income.

Use the tax schedule in Table 2.3 to calculate the company’s 2015 income taxes.

What is the average tax rate? (Round your answer to 2 decimal places.)

What is the marginal tax rate?

Use the tax schedule in Table 2.3 to calculate the company’s 2015 income taxes.

  Income taxes              ________________ $

What is the average tax rate? (Round your answer to 2 decimal places.)

  Average tax rate        _________________ %

What is the marginal tax rate?

  Marginal tax rate       _________________ %

Explanation / Answer

From Table 2.3, the $330,000 of taxable income puts Oakdale Fashion in the 39 percent marginal tax bracket. Thus,

Tax liability = Tax on base amount + Tax rate (amount over base):
= $22,250 + .39 ($330,000 - $100,000) = $111,950

Note that the base amount is the maximum dollar value listed in the previous tax bracket. The average tax rate for Oakdale Fashions Inc. comes to:

Average tax rate = $111,950/ $330,000= 33.92%

If Oakdale Fashions earned $1 more of taxable income, it would pay 39 cents (its tax rate of 39 percent) more in taxes. Thus, the firm’s marginal tax rate is 39 percent.