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Authors
Hugger, Felix
Gonzalez Cabral, Ana Cinta
O’Reilly, Pierce
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Funding
Funding for this research was provided by:
OECD
Organisation For Economic Co-Operation and Development
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Article History
Accepted: 28 October 2024
First Online: 22 March 2025
Declarations
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: The authors are employed by the Organisation for Economic Co-operation and Development (OECD). In this capacity, they have benefitted from the editorial support of the OECD Secretariat and the input of Working Party No. 2 on Tax Policy Analysis and Tax Statistics. The research received no external financial or non-financial support other than from the OECD. There are no additional relationships, patents, or other activities to disclose. Felix Hugger Ana Cinta Gonzalez Cabral Pierce O’Reilly.
