This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration. It was led by Daniel Fichmann under the supervision of Bert Brys, and written jointly by Daniel Fichmann, Patrice Ollivaud (Economics Department), Stéphane Buydens, Clara Gascon, Cathal Leslie, Mark Mateo, and Astrid Tricaud. The authors would like to thank the delegates of Working Party No.2 on Tax Policy Analysis and Tax Statistics and the Committee on Fiscal Affairs for their inputs, as well as colleagues Piet Battiau, Assia Elgouacem, Pierce O’Reilly, Sarah Perret, and Kurt Van Dender for their contributions and comments. The authors would also like to thank Michael Sharratt for his support with data processing.
The report was approved by the Committee on Fiscal Affairs and Working Party No.2 on Tax Policy Analysis and Tax Statistics on 15 August 2024 and prepared for publication by the OECD Secretariat.