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Tax Policy Reforms 2020

OECD and Selected Partner Economies

image of Tax Policy Reforms 2020

This is the fifth 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, China, Indonesia and South Africa. In addition to providing an overview of the tax reforms adopted before the COVID-19 crisis, the report includes a Special Feature that takes stock of the tax and broader fiscal measures introduced by countries in response to the crisis from the beginning of the virus outbreak up to mid-June 2020.

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Tax reforms before the COVID-19 crisis

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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