On 5 September 2018, the OECD published “Tax Policy Reforms 2018: OECD and Selected Partner Economies”, Annual report identify major tax policy trends.
The Tax Policy Reforms 2018: OECD and Selected Partner Economies covers the 35 OECD countries, plus Argentina, Indonesia and South Africa. The report highlights that economic stimulus provided by fiscal policy has become more significant. These include for example: the trend toward reducing the corporate income tax rate, with the average rate across the OECD falling from 32.5% in 2000 to 23.9% in 2018 or cuts of personal income tax mainly for low and middle income earners.
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