Author Description

This report is the second 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. This year's report covers the tax reforms that were implemented, legislated or announced in 2016. Two non-OECD countries, Argentina and South Africa, have been included in this year's edition, in an effort to progressively expand the scope of the publication to key partner economies. 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.