Michelle Harding

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 leads the OECD’s work on tax policy and gender and is also responsible for the OECD’s Global Revenue Statistics Initiative, the calculation of effective tax rates on labour income, the Tax Database, Corporate Tax Statistics, and the OECD’s recent report on Taxing Virtual Currencies. Prior to her current role, Michelle’s work focussed on environmental taxation and climate change, including the taxation of energy. At the OECD, Michelle has also published work on the taxation of SMEs, taxation of dividends, capital gains and interest income, company car taxation, tax autonomy of subnational governments, domestic resource mobilisation, drivers of consumption tax revenues, and the taxation of transport fuels in OECD countries. Prior to joining the OECD, Michelle worked at the New Zealand Treasury.