Tax Policy Reforms 2018
OECD and Selected Partner Economies
This third edition covers the latest tax policy reforms in all OECD countries, as well as in Argentina, Indonesia and South Africa. 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.
The latest tax policy reforms
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, VAT/GST and excise duties, environmentally related taxes and property taxes.
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