Nomen

der Spitzensteuersatz

top tax rate, highest tax rate, marginal tax rate

Der Spitzensteuersatz wurde erhöht.

The top tax rate was increased.

Hohe Einkommen unterliegen dem Spitzensteuersatz.

High incomes are subject to the top tax rate.

to be subject to the top tax rate High incomes are subject to the top tax rate.

Höchststeuersatz (highest tax rate)

From 'Spitze' (top) + 'Steuer' (tax) + 'Satz' (rate). Literally the 'top tax rate'.

Think of the tax rate ('Steuersatz') that applies to the peak ('Spitze') of incomes.

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