Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level
This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It updates the rates from an earlier tax working paper...
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Format: | eBook |
Language: | English |
Published: |
Paris
OECD Publishing
2018
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Series: | OECD Taxation Working Papers
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Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Summary: | This paper presents statutory tax rates on several forms of capital income, including dividends, interest on bonds and bank accounts, and capital gains on shares and real property, including integration between the corporate and personal levels. It updates the rates from an earlier tax working paper (Harding, 2013) and extends the analysis to consider the debt-equity bias of the tax system when the personal level of taxation is considered |
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Physical Description: | 42 p |