This study was produced by the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration (CTPA) with the financial support of the Korea Institute of Public Finance (KIPF).
The study was led by Alastair Thomas of the CTPA, under the supervision of Bert Brys. Chapter 1, Chapter 2 Chapter 3 were prepared by Alastair Thomas. Chapter 4 Chapter 6 were prepared by Pierce O’Reilly and Alastair Thomas. Chapter 5 was prepared by Sarita Gomez and Pierce O’Reilly. The underlying METR methodology was developed by Bert Brys.
The study has drawn on information and comments received from delegates to Working Party No. 2 on Tax Policy Analysis and Tax Statistics of the OECD Committee on Fiscal Affairs. The project was carried out under the guidance of David Bradbury. It has also benefitted from comments and suggestions provided by Monica Bhatia, Anzhela Cédelle, Dónal Godfrey, Eric Hantala, Michelle Harding, Radhanath Housden, Philip Kerfs, Jeremy Maddison, Giorgia Maffini, Dario Oriolo, Stéphanie Payet, Sarah Perret and Achim Pross. Background research and assistance provided by Melanie Marten and Bethany Millar-Powell is also gratefully acknowledged. Michael Sharratt provided support on graphical issues. Carrie Tyler assisted with the publication process. Violet Sochay provided administrative assistance.