Tax policy & data / Overview
Tax Policy Reforms 2026
A comparative account of tax changes introduced or announced during 2025, with the economic and revenue context behind those reforms.
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The T&M reading note
Why it deserves your time
A useful starting point for understanding the direction of tax policy across countries, rather than considering each announcement in isolation.
A suggested 15-minute first pass
Where to begin
- Begin with the executive summary.
- Choose the tax category relevant to your research.
- Distinguish announcements from implemented measures.
Read this edition in context
Publication year 2026; the reforms covered principally relate to 2025.
These notes describe the publication; they do not determine the treatment of a particular taxpayer or transaction.
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Official sourcewww.oecd.org Catalogue review: 2026-10-13