Housing Taxation in OECD Countries
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
Housing tax policies in the OECD and options for reform
This chapter provides an overview and an assessment of housing taxes in OECD countries. It covers the wide range of taxes that are commonly levied on housing in the OECD and examines their design from an efficiency, an equity and a revenue perspective. It also looks at the role of specific tax policies in addressing current housing market challenges. The chapter outlines a number of options for reform that governments could consider to enhance the design and functioning of their taxes on housing.
Also available in: French
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