This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration. It was led by Richard Clarke and written jointly by Richard Clarke, Patrice Ollivaud (Economics Department), Antonia Ramm, Michael Stemmer, and Astrid Tricaud. The report’s Special Feature (Chapter 4) is largely based on an OECD Policy Brief written by Kurt Van Dender (OECD Centre for Tax Policy and Administration), Assia Elgouacem (Economics Department), Grégoire Garsous and Hamza Belgroun (Trade and Agriculture Directorate), and Mark Mateo and Amy Cano Prentice (Environment Directorate).

Tax Policy Reforms: OECD and Selected Partner Economies (2022) is an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. This year’s edition focuses on the tax reforms that were introduced or announced during the calendar year of 2021.

Tax Policy Reforms: OECD and Selected Partner Economies is an annual publication that provides comparative information on tax reforms across countries. It tracks tax policy developments over time and gives an overview of the latest tax reform trends. This year’s edition focuses on the tax reforms that were introduced or announced during the calendar year of 2021.

This Chapter provides background information on macroeconomic conditions up until 2021. Tax policy developments are closely connected with economic trends: tax revenues are affected by changes in macroeconomic conditions and economic developments are important factors behind tax reforms. This Chapter covers recent trends in growth, inflation, productivity, investment, the labour market, public finances, and inequality.

This chapter is based on the OECD Global Revenue Statistics Database and its accompanying publications. It describes the latest tax revenue trends, analysing both total tax-to-GDP ratios and tax structures over time, across OECD countries and a selection of inclusive framework jurisdictions for whom data are available. A preliminary analysis of the initial impact of the COVID-19 crisis on tax revenues is also included.

This chapter provides an overview of the tax reforms adopted by 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. It looks at the reforms that were announced and implemented in 2021, examining trends in each category of tax including personal income taxes and social security contributions, corporate income taxes and other corporate taxes, taxes on goods and services (including value added taxes, sales taxes, and excise duties), environmentally related taxes and property taxes.

This chapter is a Special Feature, which provides an overview of the measures adopted by OECD countries and Inclusive Framework jurisdictions in response to rising energy prices, as well as some policy recommendations in the event that prices remain elevated. The Special Featureis based on a joint Policy Brief produced by the Centre for Tax Policy and Administration, the Economics Department, the Environment Directorate and the Trade and Agriculture Directorate.