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Is the tax burden and the tax rate the same thing? If I'm understanding correctly, the tax burden is Net Income after taxes divided by

Is the tax burden and the tax rate the same thing?

If I'm understanding correctly, the tax burden is Net Income after taxes divided by pretax income and the tax rate is the following:

1 - (Net Income after taxes / Pre Tax Income) (or) (Income Taxes / Pretax Income)

Please clarify...

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