Because the U.S.tax system is a progressive tax system,a taxpayer's marginal and average tax rates are the same.

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A taxpayer's marginal tax rate is the tax rate applied to their next dollar of income. The average tax rate is the total amount of taxes paid divided by the taxpayer's total income. In a progressive tax system, the marginal tax rate increases as income increases, while the average tax rate is a lower percentage of income for lower income earners and a higher percentage for higher income earners. Therefore, the marginal and average tax rates are not the same.