名义税率（nominal tax rate）是指税法规定的税率； 而实际税率（effective tax rate）是指纳税人在一定时期实际缴纳的税额占其课 税对象数额的比例。
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... apparent tax ==> 名义税 apparent tax rate ==> 名义税率 apparent temperature ==> 表观温度,视温度 ...
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这就牵涉到区分某种商品的名义税率(Nominal tariff rate) 不有效税率或实际税率(Effective tariff rate),后者通常被称为有效保护率 (Effective Rate of Protection,ERP)。
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假设乏力的GDP增长率在2020年为2.6%，与2010年的2.6%形成对比，名义税率已是4%而非2010年的2.8%，那么美国的债务到2020年上升为GDP的157%。
Assuming anaemic GDP growth of just 1.5% a year as opposed to 2.6%, and a nominal interest rate of 4% rather than 2.8%, us debt rises to 157% of GDP in 2020.
其他任何名义申请更名税税率仍有所直接税或间接税。
Any other name applied to any tax still leaves the renamed tax as a direct tax or an indirect tax.
如果考虑经济增长和货币化过程，铸币税的税率等于经济增长贡献率、货币化速度、和名义利率的加总。
If the economic growth and monetization were included in our model the tax rate of seigniorage would be the sum of the contribution rate of growth, the rate of monetization and the nominal rate.
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