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.
Also available in: French
Housing market trends and challenges
The chapter examines current trends and challenges in OECD housing markets, providing background for the subsequent policy analysis in the report. It covers trends in house prices and affordability, housing supply and demand dynamics, the role of housing in the economy, its equity implications and the impact of housing on the environment. The chapter also briefly discusses the longer-term trends that are likely to shape the future of housing.
Also available in: French
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