New OECD Taxation Working Paper: “The taxation of labour vs. capital income – A focus on high earners”
On August 28th, 2023, a new OECD Taxation Working Paper was published: “The taxation of labour vs. capital income - A focus on high earners” by Diana Hourani, Bethany Millar-Powell, Sarah Perret and Antonia Ramm. The publication of the working paper has been announced on the website of the OECD. This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across ...