OECD published new taxation working paper on capital income

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22 November 2013

This paper provides an overview of the differing ways in which capital income is taxed across the OECD

Taxation of Dividend, Interest, and Capital Gain Income by Michelle Harding provides an analytical framework which summarizes the statutory tax treatment of dividend income, interest income and capital gains on shares and real property across the OECD, considering where appropriate the interaction of corporate and personal tax systems.

 

It describes the different approaches to the tax treatment of these income types at progressive stages of taxation and concludes the discussion of each income type by summarizing the different systems in diagrammatic form.

For each income type, the paper presents worked calculations of the maximum combined statutory tax rates in each OECD country, under the tax treatment and rates applying as at 1 July 2012.

www.oecd.org


 



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