Tax Policy Reforms 2019
OECD and Selected Partner Economies
This is the fourth 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. Monitoring tax policy reforms and understanding the context in which they were undertaken are crucial to informing tax policy discussions and to supporting governments in the assessment and design of tax reforms.
Macroeconomic background
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.
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