Taxation of Household Savings
This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank accounts...
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| Format: | eBook |
| Language: | English |
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Paris
OECD Publishing
2018
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| Series: | OECD Tax Policy Studies
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| Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
| Summary: | This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank accounts, bonds, shares, private pensions and housing) to assess the impact of these approaches on savings behaviour. It examines asset holdings across income and wealth distributions to help assess the distributional impact of savings taxation, and discusses recent changes in the exchange of information for tax purposes between tax administrations. It also draws out a range of implications from this analysis for savings tax policy as part of an inclusive growth tax agenda |
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| Physical Description: | 240 p. 21 x 28cm |
| ISBN: | 9789264299573 9789264289536 |