Thanks for taking a look at my question. Based on the completeness of
the answer, I will tip more than the $10 base amount for the question
- see below for details.
I am interested in dividend taxation and corporate taxation laws
around the world - both now and historically. Much of this data is
supposedly available through the OECD (www.oecd.org) however I cannot
find it in a readily usable format. I have access to several academic
databases (See http://metaquest.bc.edu:4545/libraries/resources/databases/databases.html
for a list of databases that I can access) - so if you can only get
the data through these sources, you can give me directions for where I
should go once I log in - assuming that you have access to the
databases too!)
Some webpages I have found already are :
http://www.cato.org/testimony/ct-ce0301.pdf
http://www.cato.org/dailys/01-07-03-2.html
http://www.aktiespararna.se/files/skattefolder_eng.pdf
The last one (from aktiespararna.se) has some pretty good current
information. This is almost the format that I want, however I need the
information historically.
Information needed
------------------
Marginal or Average Tax rates for:
1) Corporate Profits
2) Capital Gains
3) Dividend Income
Also differences between taxation of national residents and
international investors where available as well as a brief description
of any tax credits which would serve to decrease the marginal tax rate
for a group of investors.
Timespan Needed
---------------
I would like to know this historically - ie. how has the tax rate
changed over time? Ideally I am looking for 20 years of history.
Information layout
------------------
A good answer would highlight key changes in each country's tax laws
in one table (laid out as a timeline) and present the results in a
table similar to that of the table on Page 11 of the aktiespararna.se
but indexed by year.
Ideally I should be able to look at the table and immediately know
what the marginal or average tax rate for dividends is in a given
country for a given timespan. You may find it easier to compile the
data in an excel spreadsheet and post a link to that file.
Countries to include
--------------------
Look at the following OECD countries (plus any other countries you can
get decent information for)
Australia, Austria, Belgium, Canada, Czech Republic
Denmark, Finland, France, Germany, Great Britain
Greece, Hungary, Iceland, Ireland, Italy
Japan, Korea, Luxembourg, Mexico, Netherlands
New Zealand, Norway, Poland, Portugal, Slovakia
Spain, Sweden, Switzerland, Turkey, USA
References / List of sources
----------------------------
I need to be able to check your sources of the data, so the standard
GA approach to listing links used to compile data would be extremely
useful.
Bonus compensation
------------------
The more complete this data is, the better. So for each country that
you are able to convince me that you have rigorously researched the
dividend/corporate tax law history (for the full 20 year history) I
will tip an extra dollar (up to a maximum of $30 for the 30 listed
countries). Please be careful to check that the changes in dividend
tax laws have been researched as carefully as possible so that the
effective dates of the changes are correct and no changes are omitted.
This may be one of those questions where you already know where all
the data is and have it in a concise form already - in which case you
are "quids in"! Alternatively, it may turn out to be a nightmare
question where you have to trawl the web continually with little
progress. So be careful before you take on this question.
Good luck and thanks
Steve
calebu2-ga |
