Taxation of household savings

Intro
 Foreword
 Acknowledgements
 Table of contents
 Executive summary
 Chapter 1 Introduction
 1.1. Background
 Inequality is increasing
 Figure 1.1. Disposable income Gini coefficients, mid-1980s and 2015 (or latest available year) in 22 OECD countries
 Figure 1.2. Distributions of household disposable income and net wealth across deciles
 Populations are ageing
 Figure 1.3. Old-age dependency ratios, 2015
 Figure 1.4. Old-age dependency ratio over time, OECD average
 1.2. The effects of taxation on savings
 The effect of taxation on portfolio composition The effect of taxation on the level of savings1.3. Outline of the report
 Notes
 References
 Chapter 2 How countries tax savings
 2.1. Introduction
 2.2. Approaches taken to taxing household savings
 2.3. Overall trends in countries\' approaches to taxing savings
 Table 2.1. Broad approaches to taxation of savings
 2.4. Results across asset types
 Bank accounts
 Bonds
 Equities (purchase of corporate shares)
 Investment funds
 Pension funds
 Tax-favoured savings accounts
 Owner-occupied residential property
 Rented residential property Table 2.2. Tax treatment of different forms of saving: bank accountsTable 2.3. Tax treatment of different forms of saving: bonds
 Table 2.4. Tax treatment of different forms of saving: shares
 Table 2.5. Tax treatment of different forms of saving: investment funds
 Table 2.6. Tax treatment of different forms of saving: private pensions
 Table 2.7. Tax treatment of different forms of saving: tax-favoured savings accounts
 Table 2.8. Tax treatment of different forms of saving: owner-occupied residential property
 Table 2.9. Tax treatment of different forms of saving: rented residential property NotesChapter 3 Marginal effective tax rates on household savings
 3.1. Introduction
 3.2. Methodology
 Marginal Investment
 Types of savings vehicles modelled
 Fixed pre-tax rate of return approach
 Inflation rate
 Tax rates
 Holding period
 Type of returns generated
 Investment funds and pension funds
 Social security contributions
 Recurrent property taxes
 Limitations of the methodology
 Table 3.1. Approaches to integration of corporate and personal level taxation
 3.3. Results
 Box 3.1. Comparing effective and statutory marginal tax rates Figure 3.1. Distribution of marginal effective tax rates across countries for each asset type, 2016Table 3.2. Marginal effective tax rates by asset, 2016 --
Personal tax rate: 67% of average wage case
 Table 3.3. Marginal effective tax rates by asset, 2016 --
Personal tax rate: 100% of average wage case
 Table 3.4. Marginal effective tax rates by asset, 2016 --
Personal tax rate: 500% of average wage case
 Table 3.5. Marginal effective tax rates by asset, 2016 --
Personal tax rate: 67% of average wage case Table 3.6. Marginal effective tax rates by asset, 2016 --
Personal tax rate: 100% of average wage case