指纳税方纳税时所事实负担的有效税率，该税率考虑了各种税收优惠和有关税收政策对税率的影响，因此与名义税率（nominal tax rate）有所偏差。有效税率的计算方法为事实已付总税款与应课税收入的比值。
The rate a taxpayer would be taxed at if taxing was done at a constant rate, instead of progressively.
Calculated as total tax paid pided by taxable income. This is the net rate a taxpayer pays if you include all forms of taxes.