TABLE_II4 %>%
left_join(TABLE_II4_var$STAT_DIV_TAX, by = "STAT_DIV_TAX") %>%
group_by(STAT_DIV_TAX, Stat_div_tax) %>%
summarise(Nobs = n()) %>%
arrange(-Nobs) %>%
{if (is_html_output()) print_table(.) else .}
STAT_DIV_TAX | Stat_div_tax | Nobs |
---|---|---|
CIT_DIVD_PIT_PLUS_CIT | CIT/PIT+CIT | 911 |
CIT_RATE_DIST_PROFIT | CIT rate on distributed profit | 911 |
DIST_PROFIT | Distributed profit | 911 |
NET_PERS_TAX | Net personal tax | 911 |
OVER_PIT_PLUS_CIT_RATE | Overall PIT + CIT rate | 911 |
PIT_RATE_GROSS_UP_DIV | PIT rate on (grossed-up) dividend | 911 |
PIT_DIVD_PIT_PLUS_CIT | PIT/PIT+CIT | 910 |
PRE_TAX_DIST_PROFIT | Pre-tax distributed profit | 910 |
FIN_WITH_HOLD_TAX | Final with-holding tax | 268 |
IMPU_DIVD_TAX_CREDIT | Imputation / dividend tax credit | 224 |
GROSS_UP_DIV | Grossed up dividend | 217 |
IMPU_RATE | Imputation rate | 214 |
TABLE_II4 %>%
left_join(TABLE_II4_var$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 .}
TABLE_II4 %>%
filter(COU == "DEU",
STAT_DIV_TAX != "IMPU_RATE") %>%
year_to_date %>%
left_join(TABLE_II4_var$STAT_DIV_TAX, by = "STAT_DIV_TAX") %>%
mutate(obsValue = obsValue/100) %>%
filter(grepl("rate", Stat_div_tax)) %>%
ggplot() + geom_line(aes(x = date, y = obsValue, color = Stat_div_tax)) +
scale_color_manual(values = viridis(4)[1:3]) +
theme_minimal() +
scale_x_date(breaks = seq(1920, 2025, 2) %>% paste0("-01-01") %>% as.Date,
labels = date_format("%y")) +
theme(legend.position = c(0.65, 0.8),
legend.title = element_blank()) +
scale_y_continuous(breaks = 0.01*seq(0, 70, 5),
labels = percent_format(accuracy = 1)) +
ylab("Overall statutory tax rates on dividend income (%)") + xlab("")
TABLE_II4 %>%
filter(COU == "FRA",
STAT_DIV_TAX != "IMPU_RATE") %>%
year_to_date %>%
left_join(TABLE_II4_var$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, 2025, 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("")