Tax Policy Reforms 2017
OECD and Selected Partner Economies
This report is the second 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.
This year’s report covers the tax reforms that were implemented, legislated or announced in 2016. Two non-OECD countries, Argentina and South Africa, have been included in this year’s edition, in an effort to progressively expand the scope of the publication to key partner economies. Monitoring tax policy reforms and understanding the context in which they were undertaken is crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.
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Editorial
Growth has been slowly picking up and this is welcome news. But countries are still facing a vicious circle of low productivity growth, sluggish demand, stagnant wages and, in many countries, rising or high levels of inequalities. Over the decade since the financial crisis, the OECD has become increasingly concerned about the persistent inequalities in growth, income, and wealth within and between countries and has encouraged a shift from a narrow focus on economic growth towards a greater emphasis on inclusiveness. Indeed, ensuring that growth is broad-based and does not leave large sections of the population behind is crucial to future economic and social prosperity.
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