Tax Policy Reforms 2023
OECD and Selected Partner Economies
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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.
Tax policy reforms
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.
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