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 |
Table of Contents:
- 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