平均税率是指全部应纳税额与全部计税总值的比例。
应税品平均税率从40%上升到48%，即进口物品价格仅上涨6%。
The average rate on dutiable goods rose from 40% to 48%, implying a price increase of only 6%.
目前边际税率与平均税率仍然在随收入增长，但是总的税收结构比起上一代要更为稳定。
Marginal and average tax rates still rise with income, but overall tax structures are much flatter than they were a generation ago.
以及在许多国家，第二工资获得者(通常是女性)会面对比主要负担家计的人更高的平均税率。
And in many countries, second earners (usually women) face higher average tax rates than the main breadwinner.
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