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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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Bibliographic Details
Corporate Author: Organisation for Economic Co-operation and Development
Format: eBook
Language:English
Published: Paris OECD Publishing 2018
Series:OECD Tax Policy Studies
Subjects:
Taxation
Online Access:
Collection: OECD Books and Papers - Collection details see MPG.ReNa
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505 0 |a International aspects of the taxation of household savings -- Marginal effective tax rates on household savings -- Financial institutions, financial accounts, and the common reporting standard -- Introduction -- Methodology for calculating marginal effective tax rates on household savings -- Additional marginal effective tax rate results -- The distribution of asset holdings -- How countries tax savings -- Executive summary -- Conclusions and policy options -- Foreword 
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520 |a 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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