This study was produced by the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration (CTPA) in collaboration with the Geneva Centre for Philanthropy (GCP).
The study was led by Alastair Thomas, under the supervision of David Bradbury and Bert Brys. The main authors of the report were Daniel Fichmann and Alastair Thomas of the CTPA. Chapters 1, 2 and 5 were co-authored by Professor Ann O’Connell of the University of Melbourne. Chapter 5 was co-authored by Alexandre Jutand of the CTPA. The study draws heavily on information gathered from a questionnaire issued to OECD and participating countries in December 2019. This questionnaire was developed, and country responses collated, by Daniel Fichmann and Alexandre Jutand.
The study draws on the questionnaire responses and additional comments received from delegates to Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the OECD Committee on Fiscal Affairs. The study has also benefitted from significant input and guidance provided by Pascal Saint-Amans, Director of the CTPA, as well as Dr Giedre Lideikyte-Huber and Professor Henry Peter, Head of the GCP. Karena Garnier and Carrie Tyler assisted with the publication process. Violet Sochay provided administrative assistance.