The authors examine how governments reshaped tax systems in 2025 as inflation eased but fiscal pressures intensified. Across 92 jurisdictions, reforms increasingly balanced growth incentives with selective revenue raising; the average combined corporate tax rate was 21.2%, while social security contributions, health taxes, and carbon pricing generally moved higher.
Tax Policy Reforms 2026
OECD
Daniel Fichmann
Research
76 Pages
Key Takeaways
Corporate rates stabilize: Across 145 jurisdictions, the average combined corporate tax rate was 21.2% in 2025, down from 28.0% in 2000.
Health taxes widen: Twenty-four countries introduced health tax reforms in 2025; 18 raised tobacco excises and seven increased alcohol taxes.
Carbon pricing expands: In 2023, 27% of GHG emissions across 79 countries faced carbon pricing; by early 2025, 52 countries used carbon taxes or emissions trading.
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