The report explores the role that inheritance taxation could play in raising revenues, addressing inequalities and improving efficiency in OECD countries. It provides background on the distribution and evolution of household wealth and inheritances, assesses the case for and against inheritance...

The financial insecurity of households is a growing concern across OECD countries, particularly for those in the bottom half of the wealth distribution. These households lack the necessary resources to cope with income shocks. In the run-up to the COVID-19 crisis, many households were...

The Wealth distribution database provides data that refer to the distribution of real and financial assets and liabilities across households (rather than across persons or adults), with no adjustment made to reflect differences in household size (which is the convention used by the OECD when...

Gross pension wealth shows the size of the lump sum that would be needed to buy a flow of pension payments equivalent to that promised by the mandatory pension system in each country. It is affected by life expectancy and by the age at which people take their pensions, as well by as indexation...

The Wealth distribution database provides data that refer to the distribution of real and financial assets and liabilities across households (rather than across persons or adults), with no adjustment made to reflect differences in household size (which is the convention used by the OECD when...

Net pension wealth is the present value of the flow of pension benefits, taking account of the taxes and social security contributions that retirees have to pay on their pensions. It is affected by life expectancy and by the age at which people take their pensions, as well by as indexation...

How should governments tax e-commerce? What does e-commerce mean for existing international tax principles and systems? What are the administrative challenges of taxing e-commerce, and how can these be tackled? How can governments harness the new technology to improve taxpayer service and reduce...