@techreport{OECDPerretSalinsetal., type = {Working Paper}, author = {OECD, and Perret, Sarah and Salins, V{\´e}ronique and Arlinghaus, Johanna and Buydens, St{\´e}phane and Hanappi, Tibor and Kennedy, Sean}, title = {Tax Policy Reforms 2018: OECD and Selected Partner Economies}, publisher = {OECD Publishing}, address = {Paris}, isbn = {978-92-64-30445-1}, doi = {10.1787/9789264304468-en}, abstract = {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.}, language = {en} }