Tax Policy Reforms 2023
OECD and Selected Partner Economies
This is the eighth 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 2022 in 75 member jurisdictions of the OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting, including all OECD countries. The publication provides an overview of the macroeconomic environment and tax revenue context in which these tax reforms were made, highlighting how governments used tax policy to respond to elevated inflation levels, as well as to address long-run structural challenges.
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, 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.
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