OECD Tax Policy Studies Taxation of Household Savings

OECD Tax Policy Studies Taxation of Household Savings

Author: OECD

Publisher: Org. for Economic Cooperation & Development

Published: 2018

Total Pages: 0

ISBN-13: 9789264289529

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- Foreword - Executive summary - Introduction - How countries tax savings - Marginal effective tax rates on household savings - The distribution of asset holdings - International aspects of the taxation of household savings - Conclusions and policy options - Methodology for calculating marginal effective tax rates on household savings - Additional marginal effective tax rate results - Financial institutions, financial accounts, and the common reporting standard


OECD Tax Policy Studies Inheritance Taxation in OECD Countries

OECD Tax Policy Studies Inheritance Taxation in OECD Countries

Author: OECD

Publisher: OECD Publishing

Published: 2021-05-11

Total Pages: 149

ISBN-13: 9264634282

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The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance taxation drawing on existing theoretical and empirical literature, and examines the design of inheritance, estate and gift taxes in OECD countries.


Taxing Wages 2021

Taxing Wages 2021

Author: OECD

Publisher: OECD Publishing

Published: 2021-04-29

Total Pages: 651

ISBN-13: 9264438181

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This annual publication provides details of taxes paid on wages in OECD countries. It covers personal income taxes and social security contributions paid by employees, social security contributions and payroll taxes paid by employers, and cash benefits received by workers. Taxing Wages 2021 includes a special feature entitled: “Impact of COVID-19 on the Tax Wedge in OECD Countries”.