The Resource Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level

Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level

Label
Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level
Title
Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level
Creator
Subject
Language
eng
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
http://library.link/vocab/creatorName
  • Harding, M
  • Marten, M
Geographic coverage
International
Index
no index present
Language note
English
Literary form
non fiction
Series statement
OECD Taxation Working Papers
Series volume
no. 34
http://library.link/vocab/subjectName
  • OECD
  • tax rate
  • dividend
  • interest
  • capital gains
  • debt capital
  • equity capital
Label
Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level
Instantiates
Publication
Extent
42 p.
Label
Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level
Publication
Extent
42 p.

Library Locations

    • IBFD Library AmsterdamBorrow it
      Rietlandpark 301, Amsterdam, 1019 DW, NL
      52.3736660 4.9336932
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