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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, 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 agenda.

Published on April 12, 2018

In series:OECD Tax Policy Studiesview more titles

TABLE OF CONTENTS

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
Annexes3 chapters available
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
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