Michelle Harding is a senior economist and Head of the Tax Data and Statistical Analysis Unit at the OECD’s Centre for Tax Policy and Administration. She is responsible for the production of the organisation’s flagship tax publications –OECD Revenue Statistics and OECD Taxing Wages – and the on-line presentation and analysis of the statistical information. She also leads the ongoing work to extend of Revenue Statistics to include countries in Africa, Asia and Latin America and the Caribbean.
Michelle’s earlier work at the OECD focussed on environmental taxation and climate change, including the taxation of energy. She was a co-author of Taxing Energy Use (OECD, 2013, 2015) and of Effective Carbon Rates (OECD, 2016). In 2015, she led the G20 work on the taxation of SMEs, publishing a comprehensive overview of SME taxation in 39 OECD and G20 countries. Michelle has also published working papers on taxation of dividends, capital gains and interest income, company car taxation, and the taxation of transport fuels in OECD countries.