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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 by Véronique Salins (Economics Department), Giulia Aliprandi, Daniel Fichmann, Sean Kennedy, Bethany Millar-Powell, Sarah Perret and Konstantinos Theodoropoulos (Centre for Tax Policy and Administration). 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 thank David Bradbury and Bert Brys for their guidance and acknowledge the helpful contributions and comments received from Silvia Appelt, Piet Battiau, Sveinbjorn Blondal, Stéphane Buydens, Fernando Galindo-Rueda, Ana Cinta González Cabral, Tibor Hanappi, Michelle Harding, Anna Milanez, Pierce O’Reilly, Nigel Pain, Ruairi Sugrue, and Kurt Van Dender. The authors are also grateful to Karena Garnier, Natalie Lagorce and Michael Sharratt for their assistance with formatting and communication.
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The outbreak of COVID-19 has resulted in a health crisis and a drop in economic activity that are without precedent in recent history. Containing and mitigating the spread of the virus has rightly been the first priority of public authorities to reduce the incidence of the disease and limit the pressure on healthcare systems.
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Tax Policy Reforms: OECD and Selected Partner Economies is an annual publication that provides comparative information on tax reforms across countries. It tracks tax policy developments over time and gives an overview of the latest tax reform trends. This year’s edition focuses on the tax reforms that came into force or were due to come into force in the second half of 2019 and 2020. However, given the significant packages of measures that were introduced in the first half of 2020 in response to the COVID-19 crisis, the report also includes a Special Feature on “Tax and Fiscal Policy Responses to the COVID-19 Crisis”. This Special Feature takes stock of the tax and broader fiscal measures introduced by countries from the beginning of the virus outbreak up to mid-June 2020, largely based on countries’ updates to the databasehttp://www.oecd.org/tax/covid-19-tax-policy-and-other-measures.xlsm. compiled by the OECD on tax and fiscal policy responses to the crisis.
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This chapter is mainly intended to provide background on the context in which the tax reforms adopted before the COVID-19 crisis were undertaken, focusing on macroeconomic conditions in 2019. It covers trends in growth, inflation, productivity, investment, the labour market, public finances and inequality. The chapter also gives a brief overview of the early impact of the COVID-19 crisis.
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This chapter describes the latest tax revenue trends, analysing both total tax-to-GDP ratios and tax structures over time and across OECD countries as well as in Argentina, Indonesia and South Africa. The analysis covers tax revenue trends until 2018, the last year for which comparable tax revenue data from the OECD Global Revenue Statistics Database is available.
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This chapter provides an overview of the tax reforms adopted before the COVID-19 crisis in OECD countries as well as in Argentina, China, Indonesia and South Africa. It looks at the reforms coming into force or due to come into force in the second half of 2019 and 2020. It examines trends in each category of tax including personal income taxes and social security contributions, corporate income taxes and other corporate taxes, VAT/GST and other taxes on goods and services, environmentally related taxes and property taxes.
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This Special Feature takes stock of the tax measures that have been introduced to mitigate the impact of the COVID-19 crisis from the beginning of the virus outbreak up to mid-June 2020. This Special Feature focuses on tax measures, but it also touches upon the broader fiscal policy responses that countries have introduced. It covers all OECD countries as well as Argentina, China, Indonesia and South Africa, based on a database compiled by the OECD on tax and fiscal policy responses to the crisis.