This study was produced by the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration. The report was supervised by Sarah Perret. Chapter 1 was led by Sarah Perret and jointly authored by Sarah Perret and Antonia Ramm of the OECD Centre for Tax Policy and Administration and Boris Cournède and Volker Ziemann of the OECD Economics Department. Chapter 2 was led by Bethany Millar-Powell and written by Andrew Lonsdale and Bethany Millar-Powell. Chapter 3 was led by Sarah Perret and written by Andrew Lonsdale, Bethany Millar-Powell, Sarah Perret and Antonia Ramm.
The authors would like to thank David Bradbury for his guidance and feedback throughout the project. The report benefited from very helpful comments from Séverine Baranger, Bert Brys and Luisa Dressler (Centre for Tax Policy and Administration), Boris Cournède and Orsetta Causa (Economics Department), Marissa Plouin (Directorate for Employment, Labour and Social Affairs), Carlotta Balestra (Centre on Well-being, Inclusion, Sustainability and Equal Opportunity), Sean Dougherty (Fiscal Network) and Rudiger Ahrend, Jaebeum Cho and Matteo Schleicher (Centre for Entrepreneurship, SMEs, Regions and Cities). The authors would also like to thank Carlotta Balestra for providing the underlying data (OECD Wealth Distribution Database) used in Chapter 2. The authors are also very grateful to Carrie Tyler and Natalie Lagorce for their support with communications, and to Violet Sochay for her assistance with administrative matters. In addition to OECD colleagues, the authors would like to extend a special thanks to Professor John Muellbauer (University of Oxford) for very helpful feedback on an initial draft of the report.
The authors would like to acknowledge the involvement of the delegates of Working Party No.2 on Tax Policy Analysis and Tax Statistics (WP2) who provided feedback throughout the project and provided updated information on countries’ tax treatment of housing.
This report was approved by WP2 delegates and by the delegates of the Committee on Fiscal Affairs (CFA). The report was prepared for publication by the OECD Secretariat.
This report uses data from the Eurosystem Household Finance and Consumption Survey.