Global Daily Tax News, OECD Looks At Impact Of Taxpayer Ageing On Tax Systems, (Jun 10, 2026)

The OECD has released a new Taxation Working Paper that discusses the impact of population ageing on tax revenues in OECD countries.

The Working Paper examines the effects of demographic change on tax systems by analyzing the distribution of tax bases across age groups and assessing the impact of ageing. It also explores how tax design may further exacerbate revenue pressures.

The paper then analyzes the implications of population ageing for labor income tax revenues as the working-age population evolves and considers how the relative importance of other tax bases such as consumption, capital income, and wealth-related taxes, may change depending on policy design.

It also presents simulations of tax-to-GDP ratios from 1950 to 2060 that isolate the mechanical effects of demographic change under a no-policy-change scenario. These simulations illustrate how population ageing may influence tax revenues across OECD countries over time.

The paper highlights how tax system vulnerability to ageing is shaped by both demographic trends and tax design. Finally, the paper discusses potential policy considerations and areas of further work.