COMPREHENSIVE TAX EXPENDITURE DATA TO INCREASE TRANSPARENCY AND ADVANCE REFORMS

The GTED provides timely and consistent information on preferential tax treatments such as exemptions, deductions, credits, deferrals and reduced tax rates that are implemented by governments worldwide to promote different policy goals. The GTED aims to improve reporting, enhance scrutiny, and, ultimately, to contribute to the design of effective and fair tax expenditures across the world.

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FIRST COMPARATIVE ASSESSMENT OF WORLDWIDE TAX EXPENDITURE REPORTING

The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of TE reporting, covering countries worldwide. Building on the data made available through the Global Tax Expenditures Database (GTED), the GTETI provides a systematic framework to rank countries according to the regularity, quality, and scope of their TE reports.

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News

Finland: A Fiscal Plan to Improve the Sustainability of Public Finances

By Sofia Berg | News, Policy
The Finnish Government has recently announced a budget framework for 2025-2028, which includes spending cuts and tax reforms. The reasons behind these measures are to prevent

ATI Follow-up Technical Meeting on Tax Expenditures (Asia)

Upcoming | 7-9 May 2024 | Events
Building on the Regional Workshop on Tax Expenditures in Asia that took place in Manila last year, the Addis Tax Initiative (ATI) together with the Council

Designing a Progressive VAT

By Rita de la Feria and Artur Swistak | Policy, Research
This Working Paper was first published by the IMF In this paper, Rita de la Feria and Artur Swistak present a novel approach to addressing VAT

The Global Tax Expenditures Transparency Index Companion Paper

By Agustin Redonda, Lucas Millan, Christian von Haldenwang, Flurim Aliu | 24 October 2023

The Companion Paper introduces the Global Tax Expenditures Transparency Index (GTETI) and provides a detailed description of the 5 dimensions and 25 indicators that make up

Tax Expenditures in an Era of Transformative Change: the GTED Flagship Report 2023

By Christian von Haldenwang, Agustin Redonda, Flurim Aliu | 24 October 2023

Two years have passed since CEP and IDOS published the first report based on our joint Global Tax Expenditures Database – the GTED. This Flagship Report

The Global Tax Expenditures Database (GTED) Progress Report

By Flurim Aliu, Agustin Redonda, Christian von Haldenwang | 13 April 2022

This report gives an overview of the progress made in Tax Expenditure reporting since the release of the GTED. It covers improvements, and setbacks, in the

Welcome to the TAX EXPENDITURES LAB