Sorry, no online dictionaries contain the exact phrase implicit tax rate.
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Reverse dictionary results:
1. charge
 2. cess
3. rates
4. taxation
5. assess
6. duty
7. tariffs
8. tax rate
9. taxes
10. progressive
 11. depreciation rate
12. fee
13. fees
14. flat tax
15. levy
16. millage
17. pct
18. rate of depreciation
19. rated
20. ratepayer
 21. revenue
22. stent
23. supertax
24. tariff
25. degression
26. progressive tax
27. regressive
28. tax liability
29. merit rating
30. cense
 31. marginal tax rate
32. talliage
33. water rate
34. tilt
35. understanding
36. tilted
37. goodwill
38. cache
39. circumlocution
40. set

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You can look up the words in the phrase individually using these links:   implicit ?   tax ?   rate ?
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impl*to search for words beginning with impl, or
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