Measuring effective taxation of housing: Building the foundations for policy reform

Organisation for Economic Co-operation and Development2026-04-11 收录

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This paper measures the effective taxation of housing investments in 40 OECD member and partner countries. The paper derives both Marginal Effective Tax Rates (METRs) and Average Effective Tax Rates (AETRs), which incorporate the stream of income and taxes over the life of the housing investment. The methodology is applied to owner-occupied and...