Distributional analysis and incidence: Background Paper for Session 15 of the Tax Working Group

This background paper is for the Group’s information. It provides:

• descriptive information on household income and wealth by age, gender and ethnicity at the individual and group level,
• information on the potential direct (legislative) incidence of extending the taxation of capital income, and
• a discussion on how the potential distributional impact of extending the taxation of capital income will depend on the economic incidence.