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

The paper is part of the OECD Taxation Working Papers, covering the full range of the Centre for Tax Policy and Administration’s work on taxation, with the main focus on tax policy related issues.

(Source: OECD)

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