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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.

Published on September 21, 2022

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TABLE OF CONTENTS

Foreword
Reader’s Guide
Executive Summary
Macroeconomic background
Tax Revenue Trends
Tax Policy Reforms
Special Feature: Policy responses to rising energy prices
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