This report was produced by the Tax Policy and Statistics Division of the OECD Centre for Tax Policy and Administration with the financial support of the Korea Institute of Public Finance (KIPF).

The report was written by Sarah Perret. Guidance and critical input were provided by Bert Brys. The report has also benefited from contributions by Pierce O’Reilly and Alastair Thomas and helpful comments by David Bradbury, Head of the Tax Policy and Statistics Division at the OECD. The author would also like to thank the delegates of the Working Party No.2 on Tax Policy Analysis and Tax Statistics for their responses to the “OECD Questionnaire on Current and Historical Net Wealth Taxes” and for their feedback on the report. Raphaëlle Gerno’s assistance with background research and Bethany Millar-Powell’s help with graphs and tables are also gratefully acknowledged. Carrie Tyler assisted with the publication process. Violet Sochay provided administrative assistance.