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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Bibliographic Details
Main Author: Harding, Michelle
Other Authors: Marten, Melanie
Format: eBook
Language:English
Published: Paris OECD Publishing 2018
Series:OECD Taxation Working Papers
Subjects:
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
Description
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
Physical Description:42 p