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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Tax policy reforms in 2016
This chapter provides an overview of the tax reforms that were introduced in 2016 in OECD countries, Argentina and South Africa. It identifies the most significant tax reforms that were implemented, legislated or announced during calendar year 2016 as well as common tax policy trends across groups of countries. It starts with a summary of tax reforms across all countries and a brief overview of the countries that introduced the most comprehensive tax reforms in 2016. It then looks at trends in each category of tax separately, including personal income taxes and social security contributions, corporate income taxes, VAT/GST and excise duties, environmentally related taxes and property taxes.
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