The OCDE has published its Tax Policy Working Paper no. 19. The author is Michelle Harding who deals with a hot topic: Taxation of Dividend, Interest, and Capital Gain Income.
According to the official summary: “his paper provides an overview of the differing ways in which capital income is taxed across the OECD. It provides an analytical framework which summarises 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 summarising the different systems in diagrammatic form”.
The paper could shed some light on the recent Spanish reform and on future developments of this issue.
Pedro M. Herrera