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 Sarah Perret and written jointly by Véronique Salins (Economics Department), Giulia Aliprandi, Daniel Fichmann, Sean Kennedy, Bethany Millar-Powell, Sarah Perret and Konstantinos Theodoropoulos (Centre for Tax Policy and Administration). 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. The authors would also like to thank David Bradbury and Bert Brys for their guidance and acknowledge the helpful contributions and comments received from Silvia Appelt, Piet Battiau, Sveinbjorn Blondal, Stéphane Buydens, Fernando Galindo-Rueda, Ana Cinta González Cabral, Tibor Hanappi, Michelle Harding, Anna Milanez, Pierce O’Reilly, Nigel Pain, Ruairi Sugrue, and Kurt Van Dender. The authors are also grateful to Karena Garnier, Natalie Lagorce and Michael Sharratt for their assistance with formatting and communication.

This report was approved by the Committee on Fiscal Affairs and Working Party No.2 on Tax Policy Analysis and Tax Statistics on 17 July 2020 and prepared for publication by the OECD Secretariat.

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