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.
Published on July 21, 2022Also available in: French
In series:OECD Tax Policy Studiesview more titles