Why should we be more concerned with the marginal tax rate rather than

Why should we be more concerned with the marginal tax rate rather than the average tax rate?

What will be an ideal response?

ANSWER

For financial decision making, it’s the marginal tax rate rather than the average tax rate that we are concerned with.
Why? Because, generally speaking, the marginal rate is the rate the corporation pays on the next dollar that is earned.
We always want to consider the tax consequences of any financial decision. The marginal tax rate is the rate that will
be applicable for any changes in earnings that occur as a result of the decision being made.