Résumé

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.

Caractéristiques

Collection : Fiscalité

Auteur(s) : Collectif

Publication : 24 mai 2018

Édition : 1re édition

Intérieur : Noir & blanc

Support(s) : eBook [ePub + Mobipocket + WEB]

Contenu(s) : ePub, Mobipocket, WEB

Protection(s) : Marquage social (ePub), Marquage social (Mobipocket), DRM (WEB)

Taille(s) : 119 ko (ePub), 334 ko (Mobipocket), 1 octet (WEB)

Langue(s) : Anglais

Code(s) CLIL : 3177

EAN13 eBook [ePub + Mobipocket + WEB] : 9789264299573

EAN13 (papier) : 9789264289529

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