DCF : Marginal tax rate or effective tax rate ?

Hello

When valuing a company using the DCF method, should we take the marginal rate to calculate our free cash flow or the effective tax rate? 

- For me, we already apply in the wacc the tax saving related to the debt, which would be counting twice the effect of the debt? We receive a tax savings and reduce the cost of debt

- If we take the effective tax rate, that would be counting all the tax savings from non-normative activities.

Thank you very much

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