Tax Policy Reforms 2022
OECD and Selected Partner Economies
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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.
Tax Policy Reforms
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.
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