NO.PZ2018091705000093
问题如下：
Allen is an investment manager, who recently recruited a new customer, Polly. Polly’s income is $150,000. The country's tax law imposes a 10% income tax on incomes not exceeding $100,000, and a 15% income tax on those exceeding $100,000. So the marginal tax rate on ordinary income of Polly is closet to
选项：
A.10%
11.67%
C.15%
解释：
C is correct.
考点: Global Income Tax Structures
解析: Polly的收入是$150,000,大于$100,000，所以他的下一笔1美元将按照15%征税。
老师如果题目中给的是三段的累进税制，比如说10%、15%、20%，那么这个marginal tax rate是20%？
