Effective rates can be very high if value added to the imported commodity is a small percentage or very low if value added is a large percentage of the total price.
Effective rates of introgression from oilseed rape into natural populations of B. rapa and B. oleracea are therefore expected to be low.
Vanishingly low effective rates of corporate tax.
Others paying lower "effective rates," like domestic manufacturers, could lose.
At the bottom of the income distribution, roughly fifteen million households would have their effective rates cut to zero.
Among the top 1 percent, effective rates vary between 9 percent and 35 percent.
These conditions necessitate a distinction between nominal and effective rates of protection.
Even allowing for the many loopholes in the system, rich people faced much higher effective rates of taxation then than they do today.
"For at least 30 years this has led to gradual reductions in effective rates of taxation of profit … [This flaw] will continue to afflict the international tax system".
Recent news accounts have highlighted the low effective rates paid by companies like Google, Boeing and General Electric.
At the moment, for example, many banks are paying low effective rates because they are deducting from their taxable income losses they incurred during the financial crisis.
