OrbitaxOECD Taxation Working Paper on the Taxation of Labour vs Capital Income
|Approved Changes|OECD
The OECD has released a taxation working paper on the taxation of labour vs. capital income.
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The taxation of labour vs. capital income
A focus on high earners
This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across OECD countries, through stylised effective tax rates (ETRs). It shows that dividend income and capita…
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