To gauge the sacrifice made by a taxpayer, we should use

Solution

The sacrifice made by a taxpayer refers to the overall burden of taxation borne by the taxpayer. This is measured by the average tax rate, which shows the proportion of total income paid as tax. Average Tax Rate=(Total Income/Total Tax Paid​)×100 Marginal tax rate measures the tax on an additional unit of income and is used to analyze incentives and disincentives to work, save, or invest. Average tax rate measures the total sacrifice or burden imposed by the tax system.