This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration. It was led by Richard Clarke and written jointly by Richard Clarke, Clara Gascon, Patrice Ollivaud (Economics Department), Antonia Ramm, Konstantinos Theodoropoulos, and Astrid Tricaud. The authors would like to thank the delegates of Working Party No.2 on Tax Policy Analysis and Tax Statistics and the Committee on Fiscal Affairs for their inputs, as well as colleagues Piet Battiau, Bert Brys, Stéphane Buydens, Pierce O’Reilly, Sarah Perret, and Kurt Van Dender for their contributions and comments. The authors would also like thank Karena Garnier for her assistance with editing and Michael Sharratt for his support with data processing.

The report was approved by the Committee on Fiscal Affairs and Working Party No.2 on Tax Policy Analysis and Tax Statistics on 1 September 2023 and prepared for publication by the OECD Secretariat.

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