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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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Tax policy developments in 2015

This chapter provides an overview of the tax reforms that were introduced in 2015 in OECD countries. It identifies the most significant reforms that were implemented, enacted or announced in calendar year 2015 as well as common tax policy trends across groups of countries. It starts with a general overview of tax reforms across OECD countries and their estimated revenue effects. It then looks at each category of tax separately including personal income taxes and social security contributions, corporate income taxes and other corporate taxes, VAT/GST and excise duties, environmentally related taxes and property taxes. This chapter aims to inform tax policy discussions as well as to support member and non-member countries in their assessment and design of future tax reforms.

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