税收与不平等：经合组织向G20财长和央行行长提交的报告

Taxation and InequalityOECD Report to G20 Finance Ministers and Central BankGovernors TAXATION AND INEQUALITY © OECD 2024This work is published under the responsibility of theSecretary-General of the OECD. The opinionsexpressed andarguments employed herein do not necessarily reflect the official views of the Membercountries of the OECD.This document, as well as any data and map included herein, are without prejudice to thestatus of orsovereignty overany territory, to the delimitation of international frontiers and boundaries and to the nameof any territory, city or area.The statistical data for Israel are supplied by and under the responsibility of the relevantIsraeli authorities.The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalemand Israeli settlements inthe West Bank under the terms of international law.Please cite thisreportas:OECD2024,Taxation and Inequality: OECD Report to the G20 Finance Ministers and Central BankGovernors, OECD Publishing, Paris,https://doi.org/10.1787/8dbf9a62-en.Photo credits:Cover© urfinguss/GettyImages.Attribution4.0 International (CCBY4.0)This work is made available under the Creative Commons Attribution4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution–you must cite the work.Translations–you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations–you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and argumentsemployed in this adaptation should not be reported as representing the official viewsof the OECD or of its Member countries.Third-party material–the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third partyand for any claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration(PCA) ArbitrationRules2012. The seat of arbitrationshall be Paris (France). The number of arbitrators shall be one. TAXATION AND INEQUALITY © OECD 2024Table of contentsExecutive summary1Inequality and the role of taxation1.1 Inequality levels and trends1.2 The role of tax systems in reducing inequality1.3 Growing calls for action on tax and inequality, including the taxation of high-net-worthindividuals2 Tax policy and inequality: issues and opportunities for reform2.1 Labour income taxes2.2 Personal capital income and wealth taxes2.3 Corporate income taxes2.4 Indirect taxes2.5 Challenges in low-and middle-income countries3 The taxation of high-net-worth individuals: evidence andchallenges3.1 Evolution of the HNWI population3.2 Evidence and drivers of effective tax rates among HNWIs3.3 Policy and compliance considerations for taxing HNWIs4 ConclusionsReferencesFIGURESFigure1. Top 10% disposable income share in selected countries, 1995 and 2022Figure2. Top 1% wealth share in selected countries, 1995 and 2022Figure3. Shares of global wealth held by the bottom 50% and the top 0.001%Figure4. Channels through which tax systems affect inequalityFigure5. Average composition of tax revenues in different groups ofcountriesFigure6. Average tax-to-GDP ratios in different regionsFigure7. Levels and decomposition of net personal average tax rates, 2023Figure8. Differences in the total tax burden on labour (wages) and capital (dividends)Figure9.Composition of businesses by tax regime, selected OECD countries, 2000 and 2020 466912141416182021222223252729789101112151719 Executive summaryThis report,commissioned by the Brazilian G20 Presidencyahead of the July 2024 G20Finance Ministersand Central Bank Governors meeting,contributes to discussions on the role of tax systems in addressinginequality.Largely drawing upon research on OECD countries,itexplores howtax systemscanmitigateor exacerbateinequalitywith a focus on the distribution of income and wealthandidentifiesscope forpotentialreform.Itzooms in onthespecifictax policy and compliancechallengesassociated withtaxinghigh-net-worth individuals (HNWIs),some of which have a cross-border dimension.Persistent income inequality and the rising concentration of wealth at the highest end of the distributionhave strengthened calls for tax policy action to mitigate inequality andsupport more inclusive growth.Somecountries, in particular middle-income countries, have seen declines in income and wealth concentrationat the top,but overallinequalityhaspersistedand the share of wealth held by the top 0.001% globally hasrisen markedly. These trends