Taxation of Household Savings (Paperback) (ISBN-13: 9789264289529)

- Foreword - Executive summary - Introduction - How countries tax savings - Marginal effective tax rates on household savings - The distribution of asset holdings - International aspects of the taxation of household savings - Conclusions and policy options - Methodology for calculating marginal effective tax rates on household savings - Additional marginal effective tax rate results - Financial institutions, financial accounts, and the common reporting standard