Tax Policy Reforms 2018

OECD and Selected Partner Economies

image of Tax Policy Reforms 2018

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.


Executive summary

The year 2018 saw the entry into force of significant tax reforms in Argentina, France, Latvia and the United States. The focus of these reforms has largely been on supporting investment, through lower corporate taxes but also through changes in taxes on property and personal capital income. Some elements of these reforms are also aimed at enhancing fairness by lowering taxes on low and middle-income earners. However, none of these reforms are expected to be revenue-neutral. In addition, Belgium has introduced a comprehensive corporate income tax (CIT) reform, combining a significant reduction in the CIT rate with substantial base broadening.


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