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Tax Policy Reforms 2023

OECD and Selected Partner Economies

image of Tax Policy Reforms 2023

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.

English

From Chapter: Tax revenue context

Trends in tax-to-GDP ratios, 1990-2021

Tax revenues as a percentage of GDP

English

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