Language:
English
Pages:
1 Online-Ressource (circa 43 Seiten)
,
Illustrationen
Series Statement:
OECD taxation working papers no. 34
Keywords:
Kapitalertragsteuer
;
Steuertarif
;
OECD-Staaten
;
Taxation
;
Arbeitspapier
;
Graue Literatur
Abstract:
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.
Note:
Zusammenfassung in französischer Sprache
URL:
Volltext
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Volltext
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