~/data/oecd/

STAT_DIV_TAX

STAT_DIV_TAX Stat_div_tax Nobs
CIT_DIVD_PIT_PLUS_CIT CIT/PIT+CIT 911
CIT_RATE_DIST_PROFIT CIT rate on distributed profit 911
DIST_PROFIT Distributed profit 911
NET_PERS_TAX Net personal tax 911
OVER_PIT_PLUS_CIT_RATE Overall PIT + CIT rate 911
PIT_RATE_GROSS_UP_DIV PIT rate on (grossed-up) dividend 911
PIT_DIVD_PIT_PLUS_CIT PIT/PIT+CIT 910
PRE_TAX_DIST_PROFIT Pre-tax distributed profit 910
FIN_WITH_HOLD_TAX Final with-holding tax 268
IMPU_DIVD_TAX_CREDIT Imputation / dividend tax credit 224
GROSS_UP_DIV Grossed up dividend 217
IMPU_RATE Imputation rate 214

COU