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

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  • Michelle Harding
  • Melanie Marten

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.

Suggested Citation

  • Michelle Harding & Melanie Marten, 2018. "Statutory tax rates on dividends, interest and capital gains: The debt equity bias at the personal level," OECD Taxation Working Papers 34, OECD Publishing.
  • Handle: RePEc:oec:ctpaaa:34-en
    DOI: 10.1787/1aa2825f-en
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    Cited by:

    1. Pedro Humberto Bruno de Carvalho Junior, 2022. "The tax system of OECD countries and main recommendations from the Organisation: Parameters for a tax reform in Brazil," Working Papers 195, International Policy Centre for Inclusive Growth.
    2. Javier Garcia-Bernardo & Daniel Haberly & Petr Janský & Miroslav Palanský & Valeria Secchini, 2022. "The indirect costs of corporate tax avoidance exacerbate cross-country inequality," WIDER Working Paper Series wp-2022-33, World Institute for Development Economic Research (UNU-WIDER).

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    Keywords

    Capital income taxation; Debt-equity bias;

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