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