Housing Taxation in OECD Countries
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Housing Taxation in OECD Countries provides a comparative assessment of housing tax policies in OECD countries and identifies options for reform. The study starts with an overview of recent housing market trends and challenges and an analysis of the distribution of housing assets. It then examines the different types of taxes that are levied on housing in OECD countries, assessing their efficiency, equity and revenue effects. It also evaluates the role of specific tax policy instruments in addressing current housing challenges. Based on the assessment, the study outlines a number of reform options that governments could consider to enhance the design and functioning of their housing tax policies.
Also available in: French
The distribution of housing assets
The chapter examines how housing wealth and liabilities are distributed across households with different levels of income and wealth and across households of different ages and generations. The chapter also discusses the role of inheritances and gifts in the acquisition of housing. The findings in this chapter inform the policy assessments and reform options outlined in the remainder of the report.
Also available in: French
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