Documents de travail de l'OCDE sur la fiscalité
Working papers from the Centre for Tax Policy and Administration of the OECD that cover the full range of the Centre’s work on taxation with the main focus on tax policy related issues.
- ISSN: 22235558 (online)
- https://doi.org/10.1787/22235558
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 (Harding, 2013) and extends the analysis to consider the debt-equity bias of the tax system when the personal level of taxation is considered.
Keywords: Debt-equity bias, Capital income taxation
- Click to access:
-
Click to download PDF - 1.54MBPDF