What Is a Burden Rate?

The actual burden rate refers to the ratio of the actual tax paid by the taxpayer to the actual income within a certain period. For example, the actual burden rate of agricultural tax is the ratio of the actual amount of agricultural tax levied to the actual output. The tax burden rate is the ratio of the negative tax rate to its total income. When the negative tax rate is the same as the tax rate, the tax burden rate is equal to the actual tax rate. When the negative taxpayer is different from the taxpayer, only the negative taxpayer has the tax burden rate and the taxpayer's tax burden rate is zero. ^[1]