持續進修既tax allowance係指,有啲人佢地去讀多將幾個degree可以享有多啲既免稅額。因為岩岩提到,你所交既稅係由taxable income x average tax rate決定。
由於你既taxable income係gross income - tax allowance,當tax allowance高左,taxable income就會下降。而通常taxable income下降個陣,average tax rate都會不變(if tax system is proportional)或下降(if tax system is progressive),所以你乘出黎交既稅款會低左。