Foreword

This is the third 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,1 as well as in Argentina, Indonesia and South Africa.

This report was produced by the Tax Policy and Statistics Division of the OECD’s Centre for Tax Policy and Administration. It was led by Sarah Perret and written jointly with Véronique Salins (Economics Department), Johanna Arlinghaus, Stéphane Buydens, Tibor Hanappi and Sean Kennedy (Centre for Tax Policy and Administration), under the supervision of Bert Brys. The authors would like to thank the delegates of Working Party No.2 on Tax Policy Analysis and Tax Statistics and the Committee on Fiscal Affairs for their inputs. The authors would also like to acknowledge Piet Battiau, Sveinbojrn Blondal, David Bradbury, Giorgia Maffini, David O’Sullivan, Nigel Pain, Alvaro Pereira, Pascal Saint-Amans, Michael Sharratt, Carrie Tyler, Kurt Van Dender, and Karena Garnier as well as the country desks of the OECD Economics Department for their support and valuable comments.