the willful giving of false testimony under oath or affirmation, before a competent tribunal, upon a point material to a legal inquiry. nonperjury, noun, plural nonperjuries. For example, Martha Stewart was pilloried at the time of her 2004 perjury trial for carrying a Birkin Bag to court with her.
What is the 'Effective Tax Rate'. The effective tax rate is the average rate at which an individual or corporation is taxed. The effective tax rate for individuals is the average rate at which their earned income is taxed, and the effective tax rate for a corporation is the average rate at which its pre-tax profits are taxed.
Weighted by country GDP, the average for these 33 countries is 28.3 percent â 10.8 percentage points lower than the U.S. rate. There is, however, an unsettled debate over whether and by how much the U.S. corporate effective tax rate is higher than effective tax rates outside the United States.