Carmen has computed that her average tax rate is 16% and her marginal tax rate is 24% for the current year. She is considering whether to make a charitable contribution to her church before the end of the tax year. Which tax rate is of greater significance in measuring the tax effect for her decision? Explain. The tax rate is of greater significance in measuring the tax effect for Carmen's decision. The rate is the percentage that is applied to an incremental amount of taxable income that is the tax base