Foreword

This is the fourth 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, 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), Luisa Dressler 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, Sveinbjorn Blondal, David Bradbury, Michelle Harding, Nigel Pain and Kurt Van Dender for their helpful comments, and Karena Garnier, Natalie Lagorce and Michael Sharratt for their assistance with formatting and communication.

This report was approved by the Committee on Fiscal Affairs on 19 July 2019 and prepared for publication by the OECD Secretariat.

Foreword