Going beyond general principles, customized country work is needed to support countries with tax policy reform that meets revenue mobilization, economic growth and distributional effects to the greatest possible extent given local economic and social circ*mstances and tax policy and tax administrative capacities.
Through country-specific tax policy, the OECD assists countries around the world in facing the impact of structural trends (ageing, automation, globalisation, rising inequality, climate change) and low- and middle-income countries in reaching the Sustainable Development Goals and to put the financing of crucial spending items (such as social protection and the education system) on a solid financial footing. Country-specific work extends to tax and informality, social protection financing, tax expenditure analysis and tax policy capacity building.