Statutory tax rates on dividends, interest and capital gains : the debt equity bias at the personal level / Michelle Harding, Melanie Marten
Mitwirkende(r): Resource type: Ressourcentyp: Buch (Online)Buch (Online)Sprache: Englisch Reihen: OECD. OECD taxation working papers ; no. 34Verlag: Paris : OECD Publishing, 2018Beschreibung: 1 Online-Ressource (circa 43 Seiten) : IllustrationenSchlagwörter: Genre/Form: DOI: DOI: 10.1787/1aa2825f-enOnline-Ressourcen: 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.PPN: PPN: 1019441453Package identifier: Produktsigel: ZDB-13-SOC | ZDB-13-SOC-ebookDieser Titel hat keine Exemplare
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