If you compute that way, you can find situations in the US where the effective marginal tax rate exceeds 100% due to the phase-out of various benefits: https://

If you compute that way, you can find situations in the US where the effective marginal tax rate exceeds 100% due to the phase-out of various benefits: https://www.urban.org/sites/default/files/alfresco/publication-pdfs/412722-How-Marginal-Tax-Rates-Affect-Families-at-Various-Levels-of-Poverty.PDF https://www.urban.org/sites/default/files/alfresco/publicati...