Effective Marginal Tax Rate

The total effect of all taxes and abatements on the next dollar earned.
Working for Families abatements, combined with personal taxation, can create large effective marginal tax rates for poor families.
Example
If you are on the Job Seeker Benefit and earn more than $160 per week, the next dollar you earn will reduce your benefit by 70 cents. You will also pay tax on the dollar at 10.5%. This makes your effective marginal tax rate 80.5 cents.