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【正文】 percentage on the amount over the bracket base. 2 35 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. Assume your salary is $45,000, and you received $3,000 in dividends. You are single, so your personal exemption is $2,750 and your itemized deductions are $4,850. On the basis of the information above and the April 2023 tax rate schedule, what is your tax liability? 2 36 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. Calculation of Taxable Ine Salary $45,000 Dividends 3,000 Personal exemptions (2,750) Deductions (4,850) Taxable Ine $40,400 2 37 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. ?Tax Liability: TL = $3, + ($14,650) = $7, ? $7,965. ?Marginal Tax Rate = 28%. ?Average Tax Rate: Tax rate = = % ? %. 40,400 25,750 $7,965 $40,400 2 38 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. January 2023 Corporate Tax Rates Taxable Ine Tax on Base Rate* 0 50,000 0 15% 50,000 75,000 7,500 25% 75,000 100,000 13,750 34% 100,000 335,000 22,250 39% Over 35% *Plus this percentage on the amount over the bracket base. ... ... ... 2 39 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. Assume a corporation has $100,000 of taxable ine from operations, $5,000 of interest ine, and $10,000 of dividend ine. What’s its tax liability? 2 40 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. Operating ine $100,000 Interest ine 5,000 Taxable dividend ine 3,000* Taxable ine $108,000 Tax = $22,250 + ($8,000) = $25,370. *Dividends – Exclusion = $10,000 – ($10,000) = $3,000. 2 41 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. State and local government bonds (munis) are generally exempt from federal taxes. Taxable vs. TaxExempt Bonds 2 42 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. ?Exxon bonds at 10% vs. California muni bonds at 7%. ?T = Tax rate = 28%. ?Aftertax interest ine: Exxon = ($5,000) – ($5,000)() = ($5,000)() = $360. CAL = ($5,000) – 0 = $350. 2 43 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. Solve for T in this equation: Muni yield = Corp Yield(1 – T) % = %(1 – T) T = %. At what tax rate would you be indifferent to muni vs. corp? 2 44 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. ?If T 30%, buy taxexempt munis. ?If T 30%, buy corporate bonds. ?Only high ine people should buy munis. Implications 2 45 Copyright 169。 2023 by Harcourt, Inc. All rights reserved. 演講完畢，謝謝觀看！
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