The Global Tax Expenditures Transparency Index Companion Paper | Revised Version (December 2024)

By A. Redonda, L. Millan, C. von Haldenwang, S. Berg and F. Aliu | 03 December 2024

This companion paper includes a description of the methodological adjustments made since the launch of the GTETI. Changes do not only affect the internal structure of individual indicators but also the underlying format of GTETI data. While the country documents assessed by the index remain the same as in the previous version (TE reports published until December 31, 2022, are within scope), the data resulting from the latest methodological updates is improved and enriched with a final round of reviews by indicator (“horizontal review”) to ensure consistency across all assessed jurisdictions. All changes introduced in version 1.1 of the GTETI, published on December 3, 2024, are discussed in detail in Appendix 3.

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