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...
Gespeichert in:
| Format: | Elektronisch E-Book |
|---|---|
| Sprache: | English |
| Veröffentlicht: |
Paris
OECD Publishing
2018
|
| Schriftenreihe: | OECD Tax Policy Studies
|
| Schlagworte: | |
| Online-Zugang: | Volltext |
| Zusammenfassung: | 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 |
| Beschreibung: | 1 Online-Ressource (240 Seiten) 21 x 28cm |
| ISBN: | 9789264299580 9789264299573 9789264289536 |
| DOI: | 10.1787/9789264289536-en |
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| doi_str_mv | 10.1787/9789264289536-en |
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| id | DE-604.BV046962573 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T15:44:21Z |
| indexdate | 2024-12-17T19:03:25Z |
| institution | BVB |
| isbn | 9789264299580 9789264299573 9789264289536 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-032370897 |
| oclc_num | 1220918717 |
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| physical | 1 Online-Ressource (240 Seiten) 21 x 28cm |
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| publishDate | 2018 |
| publishDateSearch | 2018 |
| publishDateSort | 2018 |
| publisher | OECD Publishing |
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| series2 | OECD Tax Policy Studies |
| spelling | Taxation of Household Savings Organisation for Economic Co-operation and Development Paris OECD Publishing 2018 1 Online-Ressource (240 Seiten) 21 x 28cm txt rdacontent c rdamedia cr rdacarrier OECD Tax Policy Studies 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 Taxation https://doi.org/10.1787/9789264289536-en Verlag kostenfrei Volltext |
| spellingShingle | Taxation of Household Savings Taxation |
| title | Taxation of Household Savings |
| title_auth | Taxation of Household Savings |
| title_exact_search | Taxation of Household Savings |
| title_exact_search_txtP | Taxation of Household Savings |
| title_full | Taxation of Household Savings Organisation for Economic Co-operation and Development |
| title_fullStr | Taxation of Household Savings Organisation for Economic Co-operation and Development |
| title_full_unstemmed | Taxation of Household Savings Organisation for Economic Co-operation and Development |
| title_short | Taxation of Household Savings |
| title_sort | taxation of household savings |
| topic | Taxation |
| topic_facet | Taxation |
| url | https://doi.org/10.1787/9789264289536-en |