2024年税收政策改革：经合组织和选定的伙伴经济体

Tax Policy Reforms2024 OECD AND SELECTED PARTNER ECONOMIES This document, as well as any data and map included herein, are without prejudice to the status of or sovereignty overany territory, to the delimitation of international frontiers and boundaries and to the name of any territory, city or area. The statistical data for Israel are supplied by and under the responsibility of the relevant Israeli authorities. The use ofsuch data by the OECD is without prejudice to the status of the Golan Heights, East Jerusalem and Israeli settlements inthe West Bank under the terms of international law. Note by the Republic of Türkiye The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no singleauthority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic ofNorthern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiyeshall preserve its position concerning the “Cyprus issue”. Note by all the European Union Member States of the OECD and the European UnionThe Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. Theinformation in this document relates to the area under the effective control of the Government of the Republic of Cyprus. ISBN 978-92-64-91806-1 (print)ISBN 978-92-64-53714-9 (PDF)ISBN 978-92-64-87585-2 (HTML)ISBN 978-92-64-97623-8 (epub) Tax Policy ReformsISSN 2617-3425 (print)ISSN 2617-3433 (online) Photo credits:Cover © Karnj Ayu/Shutterstock.com; © Lisa-S/Shutterstock.com; © MikeDotta/Shutterstock.com. Corrigenda to OECD publications may be found at: https://www.oecd.org/en/publications/support/corrigenda.html.© OECD 2024 Attribution 4.0 International (CC BY 4.0)This work is made available under the Creative Commons Attribution 4.0 International licence. By using this work, you accept to be bound by the terms of this licence(https://creativecommons.org/licenses/by/4.0/).Attribution– you must cite the work.Translations– you must cite the original work, identify changes to the original and add the following text:In the event of any discrepancy between the original work and thetranslation, only the text of original work should be considered valid.Adaptations– you must cite the original work and add the following text:This is an adaptation of an original work by the OECD. The opinions expressed and arguments employed inthis adaptation should not be reported as representing the official views of the OECD or of its Member countries.Third-party material– the licence does not apply to third-party material in the work. If using such material, you are responsible for obtaining permission from the third party and forany claims of infringement.You must not use the OECD logo, visual identity or cover image without express permission or suggest the OECD endorses your use of the work.Any dispute arising under this licence shall be settled by arbitration in accordance with the Permanent Court of Arbitration (PCA) Arbitration Rules 2012. The seat of arbitration shallbe Paris (France). The number of arbitrators shall be one. Foreword This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policyand Administration. It was led byDaniel Fichmannunder the supervision of Bert Brys,and written jointlybyDaniel Fichmann, Patrice Ollivaud(Economics Department), Stéphane Buydens, Clara Gascon, CathalLeslie,Mark Mateo,and Astrid Tricaud. The authors would like to thank the delegates of Working PartyNo.2 on Tax Policy Analysis and Tax Statistics and the Committee on Fiscal Affairs for their inputs, as wellascolleaguesPiet Battiau,Assia Elgouacem,Pierce O’Reilly,Sarah Perret,and Kurt Van Denderfor theircontributions and comments. The authorswould also like to thankMichael Sharratt for his support withdata processing. The reportwas approved by the Committee on Fiscal Affairs and Working Party No.2 on Tax PolicyAnalysis and Tax Statistics on15 August 2024and prepared for publication by the OECD Secretariat. Table of contents Foreword3 Executive summary6 1. Macroeconomic background8References13 2. Tax revenue context14 2.1. Trends in tax revenue levels2.2. Trends in tax structuresReferences 151618 3.Tax PolicyReforms 3.1. Introduction203.2. Personal income tax and social security contributions233.3. Corporate income taxes and other corporate taxes333.4. Taxes on goods and services443.5. Environmentally related taxes543.6. Taxes on property61References65 FIGURES Figure1.1. Average annual real GDP growth9Figure1.2. Inflation rate since 201511Figure1.3. Unemployment rates in OECD countries11Figure1.4. General government gross debt12Figure2.1. Tax-to-GDP ratios since 199016Figure2.2. Tax structures in 2021 (as a % of total tax revenues)17Figure2.3. Decomposition of change in OECD tax-to-GDP ratios by tax type, 2021-2218Figure3.1. Average reform direction of tax re