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Additional resources for Tax Policy Reform and Economic Growth, OECD Tax Policy Studies
Example text
5% flat rate. Canada Dividends taxed at marginal ordinary PIT Half (50%) inclusion in net taxable rates (federal and provincial) but partial capital gains. Taxed at marginal credit provided for corporate tax already ordinary PIT rates. paid (partial imputation system) Exempt. Recognition of no more than 1 principal residence per family at any one time. Finland 43% of the dividends from a quoted Inclusion in income from capital, company are exempt, with the remaining separate taxation at 29% flat rate 57% being taxed as the shareholder’s (28% in 2005).
Org/ctp/taxdatabase. 8. Average income tax for a single production worker at average earnings 1985 % 40 2004 1996 35 30 25 20 15 10 5 GRC KOR MEX JPN PRT POL SVK LUX NLD CHE IRL CZE AUT HUN ESP FRA TUR GBR USA ITA CAN NZL DEU NOR SWE FIN ISL AUS BEL DNK 0 Source: OECD (2010) Taxing Wages 2008-2009. 9, which compares marginal and average tax wedges for single production workers, focuses on taxes at the average wage level in the manufacturing sector (Sector D in ISIC Rev. 1). Since 1995, the largest reductions (more than 8 percentage points) are observed in Canada, Iceland, Ireland, France and the Netherlands.
Otherwise: 29% flat tax rate is levied (28% in 2005). Other 50% are taxed at ordinary progressive PIT rates. Shares held 1 year: half of the profit is tax-exempt; other half is taxed at ordinary progressive PIT rates on taxable income. Shares held 1 year and of less 1% of the nominal capital: exempt (if more than 1% of the nominal capital: taxed as shares held 1 year). Exempt if occupied by owner for a minimum period of time. No exemption where residence is used in a business. Taxed at marginal ordinary PIT rates.