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Le taux effectif de l'impôtA. C'est le montant total des impôts versé par un contribuableB. C'est le rapport entre ce que paie en fin de compte le contribuable et la totalité de ses revenus.C. C'est le taux d'imposition avant déductions et pénalitésD. C'est le taux qui permet de couvrir les dépenses de l'État.

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