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.



Tax revenue trends

This chapter describes tax revenue trends – looking at both total tax-to-GDP ratios and tax mixes – in OECD countries, Argentina, Indonesia and South Africa. The analysis covers tax revenue trends until 2016, the latest year for which comparable tax revenue data is available. This overview of tax revenue trends is useful to understand the effects of past tax policy reforms and sets the stage for the subsequent discussion on the tax reforms that were recently introduce


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