This report provides a detailed review of the taxation of household savings in 40 OECD and partner countries. It examines the different approaches that countries take to taxing household savings, and calculates marginal effective tax rates on a wide range of savings vehicles (including bank...

The OECD's dataset on distributional information on household income, consumption and saving presents experimental distributional results for a range of OECD countries. The dataset resulted from the work of the Expert Group on Distributional information on household income, consumption, and...

This publication presents guidance for the compilation of distributional results on household income, consumption and saving consistent with national accounts totals. These results are a key input for evidence-based policies targeting inequality and fostering inclusive growth, providing insights...

The OECD's dataset on distributional information on household income, consumption and saving presents experimental distributional results for a range of OECD countries. The dataset resulted from the work of the Expert Group on Distributional information on household income, consumption, and...

The household saving rate is defined as the share of household net disposable income that is saved. Household saving in the System of National Accounts (SNA) / European System of Accounts (ESA) system is defined as household net disposable income, less consumption, plus the change in net equity...

Net household saving is defined as household net disposable income plus the adjustment for the change in pension entitlements less household final consumption expenditure (households also include non-profit institutions serving households). The adjustment item concerns (mandatory) saving of...