Overall statutory tax rates on dividend income - TABLE_II4

Data - OECD

Author

STAT_DIV_TAX

Code

TABLE_II4 %>%
  left_join(TABLE_II4_var$STAT_DIV_TAX, by = "STAT_DIV_TAX") %>%
  group_by(STAT_DIV_TAX, Stat_div_tax) %>%
  summarise(Nobs = n()) %>%
  arrange(-Nobs) %>%
  {if (is_html_output()) print_table(.) else .}

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

Code

TABLE_II4 %>%
  left_join(TABLE_II4_var$COU, by = "COU") %>%
  group_by(COU, Cou) %>%
  summarise(Nobs = n()) %>%
  arrange(-Nobs) %>%
  mutate(Flag = gsub(" ", "-", str_to_lower(gsub(" ", "-", Cou))),
         Flag = paste0('<img src="../../icon/flag/vsmall/', Flag, '.png" alt="Flag">')) %>%
  select(Flag, everything()) %>%
  {if (is_html_output()) datatable(., filter = 'top', rownames = F, escape = F) else .}

Germany

Code

TABLE_II4 %>%
  filter(COU == "DEU",
         STAT_DIV_TAX != "IMPU_RATE") %>%
  year_to_date %>%
  left_join(TABLE_II4_var$STAT_DIV_TAX, by = "STAT_DIV_TAX") %>%
  mutate(obsValue = obsValue/100) %>%
  filter(grepl("rate", Stat_div_tax)) %>%
  ggplot() + geom_line(aes(x = date, y = obsValue, color = Stat_div_tax)) +
  scale_color_manual(values = viridis(4)[1:3]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2100, 2) %>% paste0("-01-01") %>% as.Date,
               labels = date_format("%Y")) +
  theme(legend.position = c(0.65, 0.8),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 70, 5),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Overall statutory tax rates on dividend income (%)") + xlab("")

France

Code

TABLE_II4 %>%
  filter(COU == "FRA",
         STAT_DIV_TAX != "IMPU_RATE") %>%
  year_to_date %>%
  left_join(TABLE_II4_var$STAT_DIV_TAX, by = "STAT_DIV_TAX") %>%
  mutate(obsValue = obsValue/100) %>%
  filter(grepl("rate", Stat_div_tax)) %>%
  ggplot() + geom_line(aes(x = date, y = obsValue, color = Stat_div_tax)) +
  scale_color_manual(values = viridis(4)[1:3]) +
  theme_minimal() +
  scale_x_date(breaks = seq(1920, 2100, 2) %>% paste0("-01-01") %>% as.Date,
               labels = date_format("%Y")) +
  theme(legend.position = c(0.4, 0.85),
        legend.title = element_blank()) +
  scale_y_continuous(breaks = 0.01*seq(0, 70, 5),
                     labels = percent_format(accuracy = 1)) + 
  ylab("Overall statutory tax rates on dividend income (%)") + xlab("")