New OECD Taxation Working Paper: “The taxation of labour vs. capital income – A focus on high earners”
On August 28th, 2023, a new OECD Taxation Working Paper was published: “The taxation of labour vs. capital income - A focus on high earners” by Diana Hourani, Bethany Millar-Powell, Sarah Perret and Antonia Ramm. The publication of the working paper has been announced on the website of the OECD. This working paper presents novel analysis comparing in a consistent way the tax treatment of labour and capital income across ...
OECD Taxation Working Paper ‘Measuring Effective Taxation of Housing. Building the Foundations for Policy Reform’
On January 12, 2022, the OECD published the Taxation Working Paper ‘Measuring Effective Taxation of Housing. Building the Foundations for Policy Reform’. Click here to go to the relevant page concerning this publication on the website of the OECD. This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), ...
OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy
On 9 September 2019, the release of the publication of the OECD Taxation Working Paper: The Potential of Tax Microdata for Tax Policy was announced on the website of the OECD. This paper explores one distinctive form of the ‘big data’ of economics – individual tax record microdata – and its potential for tax policy analysis. The paper draws on OECD collaborations with Slovenia and Ireland in 2018 where tax ...