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Tax Policy Reforms 2022

OECD and Selected Partner Economies

image of Tax Policy Reforms 2022

This is the seventh edition of Tax Policy Reforms: OECD and Selected Partner Economies, an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the tax policy reforms introduced or announced in 71 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries, for the 2021 calendar year. In addition to providing an overview of tax policy reforms, and the macroeconomic and tax revenue context in which measures were introduced, the report also contains a Special Feature that examines government responses to rising energy prices and offers some policy recommendations in the event that prices remain high.

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From Chapter: Tax Policy Reforms

Evolution of the average tax wedge on labour income in OECD and selected non-OECD Inclusive Framework jurisdictions, 2000-2020

Average tax wedge for a single person without children earning 100% of the average wage

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