This is the fourth edition of Tax Policy Reforms: OECD and Selected Partner Economies, which is an annual publication that provides comparative information on tax reforms across countries and tracks tax policy developments over time. The report covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa.

This is the 2019 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 latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa.

This chapter gives an overview of the main macroeconomic trends up until 2018. The purpose of this overview is to provide background information to help understand tax revenue trends as well as tax policy changes. Tax policy reforms are closely connected with economic trends: tax revenues are affected by changes in macroeconomic conditions and economic trends themselves are key drivers of tax reforms.

This chapter describes tax revenue trends – looking at both total tax-to-GDP ratios and tax mixes – in OECD countries, Argentina, Indonesia and South Africa. The analysis covers tax revenue trends until 2017, the latest year for which comparable tax revenue data is available. This overview of tax revenue trends is useful to understand the effects of past tax policy reforms and sets the stage for the subsequent discussion on the tax reforms that were recently introduced.

This chapter provides an overview of the latest tax reforms in OECD countries, Argentina, Indonesia and South Africa. It identifies the most significant tax reforms that were introduced as well as common tax policy trends across groups of countries. It looks at trends in each category of tax separately, including personal income taxes and social security contributions, corporate income taxes, consumption taxes, environmentally related taxes and property taxes.