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 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.

Published on July 21, 2022Also available in: French

In series:OECD Tax Policy Studiesview more titles


Executive Summary
Housing market trends and challenges
The distribution of housing assets
Housing tax policies in the OECD and options for reform
Tax treatment of housing in OECD counries
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