Overall statutory tax rates on dividend income - TABLE_II4

Data - OECD

Author

François Geerolf

Info

Last observation: A: 2023 (N = 328)

First observation: A: 2000 (N = 354)

Last data update: 02 aoû 2026, 09:15. Last compile: 18 aoû 2026, 03:30

Structure

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("")