0 would also be your average tax rate. The term marginal tax rate refers to that highest tax bracket. The most straightforward way to calculate effective tax rate is to divide the income tax expenses by the earnings or income earned before taxes.
Thus the average tax rate is commonly used to measure the actual burden of a tax on taxpayers.
The average tax rate is the tax rate you pay when you add all sources of taxable income and divide that number into the amount of taxes you owe. In urban areas such as the city of Boise the average nominal tax rate is on average 1327. Your income puts you in the 0 tax bracket. The term marginal tax rate refers to that highest tax bracket.