세율 이해하기: 한계 세율과 실효 세율 비교 설명

### 세율 이해하기: 한계 세율과 실효 세율, 그리고 재무 결정에 미치는 영향
* 💰 미국에는 소득이 증가함에 따라 세율이 증가하는 누진세 제도가 있습니다. **한계 세율(다음 번 소득에 대한 세율)**과 **실효 세율(총 소득 대비 납부한 총 세금)**을 구분하는 것이 중요합니다.
* 💸 예를 들어 소득이 75,000달러인 사람은 **22% 한계세율 구간**에 속할 수 있지만, 누진세율의 특성상 **실효세율은 15%까지 낮아질 수 있습니다.**
* 📊 일반 근로 소득과 자본 이득 등 소득 유형에 따라 세율이 달라집니다. **단기 자본 이득은 일반 소득 세율**로 과세되는 반면, **장기 자본 이득은 낮은 세율**의 혜택을 받습니다.
* 🤔 세율을 아는 것은 **Roth와 기존 퇴직 계좌 불입금 중 하나를 선택하는 등 재정적 결정을 내리는 데 매우 중요**합니다. 한계 세율과 실효 세율을 이해하면 최적의 전략을 결정하는 데 도움이 됩니다.
* 📈 세전 기부금과 로스 기부금 간의 결정은 **한계 세율이 특정 임계값(예: 세전 30%, 로스 25%)**보다 높은지 또는 낮은지에 따라 달라집니다.
* 💡 " 실제로 자신의 세율을 알지 못한다면, 자신이 어떤 과세 구간에 속하는지 모른다면 어떻게 결정을 내릴 수 있을까요?
* 세율은 투자, 부동산 계획 및 기타 재무 전략과 관련된 결정에도 영향을 미칩니다. 이러한 결정을 내릴 때는 **한계 세율과 실효 세율**을 모두 고려하는 것이 중요합니다.
* 🔍 세율을 이해하는 것은 복잡하지만 **재무 결정을 최적화**하고 **세후 수입을 극대화**하는 데 매우 중요합니다.

세율을 이해하는 것은 정보에 입각한 재무 결정을 내리는 데 매우 중요합니다.

[Music] all right Brian, let's talk about a third number that I think a lot of people don't know, and this one is fascinating to me because this one I think is so important, has such a huge impact, and I think most people are like egregiously, I don't say ignorant, that's too strong of a word, but they just don't know it, they don't recognize, I don't understand why they are, and that is your tax rates. And you notice we put that, they put s on the end, plural, not a single tax rate. There are multiple tax rates that you need to know about because, Brian, this is, I think, is so, so interesting. You know, you are a certified public accountant, that's a pretty prestigious designation. You understand the thousands of pages of tax code that we have. It's not a super simple tax system, so it's no wonder that people get confused when we talk about all the different types of tax rates. Well, yeah, we have, we live in a progressive tax system here in the United States where as your income goes

up your tax rates increase. So when somebody, when you ask somebody what their tax rate is, there's multiple. You got to get a little more detail to know because there's two big numbers out there. There is your marginal rate, which is what is the tax rate on the next dollar you earn or make. And that's the one, like I said, as we go progressive, meaning as you make more and more money, that's the one that's probably around 22% or something like that. So if you said, Hey, I pay 22% of my taxes, we like, Is that really what you pay? No, that's your marginal rate. If you go, and by the way, your federal will have a marginal rate on what the next dollar is. Your state, if there's an income tax, and that state's going to have a marginal rate of what that next dollar will be, and you'll need to add those two together. But the same person who says, I pay 22% towards taxes, that leads to the second thing they

might be talking about their effective rate, which means that you're actually, if you take what you pay in taxes and compare that to what you make in total income, that is your effective percentage. This can get so confusing that we like, we probably ought to do a case study to show people what we're talking about. That's exactly right. We said, What if you assume that someone makes $75,000 a year? Well, if we understand the way the progressive tax system works for our income tax, we have to go through the 10% tax bracket, and then we go through the 12% tax bracket, and then we go into the 22% tax bracket. So, based on income, someone earning $75,000 a year, they would be in the 22% marginal tax bracket. But that does mean that they're paying 22% in taxes when you look at the actual total amount they paid because they had to fill up those earlier buckets. They actually paid $1,553 in taxes, which would be 15% of

their income. So, while their marginal tax bracket is 22%, their effective tax rate is only 15%. So, you need to know the difference in those two numbers, and we're going to tell you in a moment why those matter because it'll affect a lot of the decisions that you make. But before we do that, there's one other thing we have to mention because this is talking about ordinary income, the earned income that we go out there and get with our jobs. There's another type of income you need to be aware of, and that's capital income. And even capital income has different tax rates. Well, yeah, I mean, if you think about this, if you own an asset for less than a year, the government treats that differently than assets that you own longer than a year, or what's known as long-term capital gains. Because if it's short-term, they're going to tax you at ordinary income tax rates. Remember, that's the higher of those marginal rates. But if you hold it longer than a year, you're an investor at

that point you probably qualify for the lower capital gains rate. So, why does this matter? Why is it important? Why do we need to know our tax rates? Well, there's a lot of decisions that we need to make that without knowing our tax rates, we likely won't make the optimal decision. For example, Roth contributions to an IRA or to a 401k versus traditional. We say all the time that the way that you determine that is you add up your marginal federal rate, your marginal state rate, and if you're in a higher tax situation, that means your marginal rates are greater than 30%, then you may want to look at pre-tax contributions. If you're in a lower marginal bracket, you're add up your marginal federal, your marginal state, and it's below 25%, you may want to do Roth. Well, if you don't actually know your tax rates, if you don't know what tax bracket you're in, how will you know if you're making that decision? Well, yeah, this comes up in so many different things. I I

love that we put together a slide that actually shows all those decisions that come in with tax rates. Also, you know, you see how this gets complicated. We have marginal rate, we have effective rate, and there's even something I'm seeing out there where people are comparing taxes to net worth. Remember, we're in an income tax situation, so it's an income tax rate, not a net worth tax. That gets much more complex, and that's why you need to understand the context of how taxes work to get it right.

Most People Do NOT Know This Financial Number (And They Should)

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미국에는 소득이 증가할수록 세율이 높아지는 누진세 체계로 인해 여러 세율이 있습니다.

한계 세율은 다음 소득에 대한 세율로, 연방 및 주 세금에 따라 달라질 수 있습니다.

많은 사람들이 한계 세율을 실제 세금 부담과 혼동하여 실제 납부하는 세금이 얼마인지 오해하는 경우가 많습니다.

실효 세율과 한계 세율 이해하기

실효세율은 총 소득에서 세금으로 납부하는 비율을 말하며, 한계세율은 마지막으로 벌어들인 소득에 적용되는 비율을 말합니다.

연간 소득이 75,000달러인 사람의 경우 한계 세율은 22%이지만, 이전 과세 구간을 고려하면 실효 세율은 15%에 불과합니다.

또한 자본 소득은 단기 소득은 일반 소득 세율로 과세하고 장기 소득은 낮은 세율로 과세하는 등 과세 방식이 다릅니다.

세율을 아는 것은 Roth와 기존 IRA 또는 401k 중 하나를 선택하는 등 최적의 재정적 결정을 내리는 데 매우 중요합니다.

한계 세율(30% 이상)이 높으면 세전 불입이 필요하고, 낮은 세율(25% 미만)이면 Roth 불입이 유리할 수 있습니다.

자신의 과세 구간을 이해하지 못하면 재무 전략에 대한 정보에 입각한 결정을 내리기 어렵습니다.

세율에는 한계 세율과 실효 세율이 포함되어 있어 시스템이 복잡해집니다.

세금과 순자산을 비교하는 경우도 있지만, 소득세율을 다루고 있다는 점을 기억하는 것이 중요합니다.

세금이 어떻게 작동하는지에 대한 맥락을 이해하는 것은 세금을 올바르게 이해하는 데 매우 중요합니다.