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...
Gespeichert in:
| 1. Verfasser: | |
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| Weitere Verfasser: | |
| Format: | Elektronisch E-Book |
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
|
| Schriftenreihe: | OECD Taxation Working Papers
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (42 Seiten) |
| DOI: | 10.1787/1aa2825f-en |
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Datensatz im Suchindex
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| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:34:58Z |
| indexdate | 2024-12-18T19:03:15Z |
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| language | English |
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| spelling | Harding, Michelle Verfasser aut Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level Michelle Harding and Melanie Marten Paris OECD Publishing 2018 1 Online-Ressource (42 Seiten) txt rdacontent c rdamedia cr rdacarrier OECD Taxation Working Papers 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 Taxation Marten, Melanie ctb https://doi.org/10.1787/1aa2825f-en Verlag kostenfrei Volltext |
| spellingShingle | Harding, Michelle Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level Taxation |
| title | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level |
| title_auth | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level |
| title_exact_search | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level |
| title_exact_search_txtP | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level |
| title_full | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level Michelle Harding and Melanie Marten |
| title_fullStr | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level Michelle Harding and Melanie Marten |
| title_full_unstemmed | Statutory tax rates on dividends, interest and capital gains The debt equity bias at the personal level Michelle Harding and Melanie Marten |
| title_short | Statutory tax rates on dividends, interest and capital gains |
| title_sort | statutory tax rates on dividends interest and capital gains the debt equity bias at the personal level |
| title_sub | The debt equity bias at the personal level |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/1aa2825f-en |
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