EbookTaxation of Household Savings
Éditeur :"Éditions OECD"
Date Parution :
Collection :Fiscalité
Langue : anglais

Taxation of Household Savings

EAN13 : 9789264299573

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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


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