Housing Taxation in OECD Countries
Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets. It then examines t...
Corporate Author: | |
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Format: | eBook |
Language: | English |
Published: |
Paris
OECD Publishing
2022
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Series: | OECD Tax Policy Studies
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Subjects: | |
Online Access: | |
Collection: | OECD Books and Papers - Collection details see MPG.ReNa |
Summary: | Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets. It then examines the different types of taxes that are levied on housing in OECD countries, assessing their efficiency, equity and revenue effects. It also evaluates the role of specific tax policy instruments in addressing current housing challenges. Based on the assessment, the study outlines a number of reform options that governments could consider to enhance the design and functioning of their housing tax policies |
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Physical Description: | 140 p. 21 x 28cm |
ISBN: | 9789264762923 9789264786257 9789264862685 |