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Tax Policy Reforms in the OECD 2016

image of Tax Policy Reforms in the OECD 2016

This is the first edition of "Tax Policy Reforms in the OECD". This annual series of reports aims to track and compare tax policy developments over time across OECD countries. This year’s edition focuses on the tax reforms that were introduced in 2015 and identifies the most significant tax policy reforms as well as common tax policy trends across groups of countries. The Report is primarily based on responses to the OECD Tax Policy Reform Questionnaire which is sent yearly to all member countries to collect information on tax reforms and their expected revenue effects. Monitoring  tax policy reforms across the OECD and understanding the context in which they were undertaken is crucial to inform tax policy discussions but also to support member and non-member countries in their assessment and design of future tax reforms.

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Macroeconomic background and tax revenue trends

This chapter first provides an overview of recent macroeconomic developments in OECD countries, including trends in growth, productivity, investment, employment, public finances and inequality. It then describes tax revenue trends, examining both trends in total tax revenues and changes in the composition of tax revenues – i.e. tax mixes – in OECD countries. This overview of macroeconomic and tax revenue trends sets the stage for the subsequent discussion on tax policy reforms as tax policy developments are closely connected with economic trends. Indeed, tax revenues are affected by changes in macroeconomic conditions and economic developments themselves are key drivers of tax reforms.

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