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, Clara Gascon, Patrice Ollivaud (Economics Department), Antonia Ramm, Konstantinos Theodoropoulos, and Astrid Tricaud. The authors would like to thank the delegates of Working Party No.2 on Tax Policy Analysis and Tax Statistics and the Committee on Fiscal Affairs for their inputs, as well as colleagues Piet Battiau, Bert Brys, Stéphane Buydens, Pierce O’Reilly, Sarah Perret, and Kurt Van Dender for their contributions and comments. The authors would also like thank Karena Garnier for her assistance with editing and Michael Sharratt for his support with data processing.

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 describes the latest tax reform trends. This year’s edition focuses on tax reforms introduced or announced during the 2022 calendar year in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries.

This Chapter provides background information on macroeconomic conditions up until the end of 2022. 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, and public finances.

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 low-, middle-, and high-income countries, focusing on OECD countries in particular.

This chapter provides an overview of the tax reforms adopted by the OECD/G20 Inclusive Framework jurisdictions during 2022, who responded to the OECD’s annual tax policy reform questionnaire. It describes the reforms that were announced and implemented in 2022, 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.