The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) co-hosted the launch of the Tax Expenditures Flagship Report 2025 and the new edition of the Global Tax Expenditures Transparency Index (GTETI).
The 2025 report is the third in our series of biennial flagship reports. It presents the progress achieved in the area of tax expenditure reporting since the launch of the previous edition of the GTETI in 2024, complemented by key insights from the latest version of the Global Tax Expenditures Database (GTED). In addition, the report contains seven chapters on tax expenditure effectiveness, authored by international experts. The chapters discuss factors that are highly relevant for tax expenditure effectiveness, such as targeting, ex-ante assessments, the relevance of data. Further sectoral insights are presented on green and R&D-related tax incentives.
PROGRAM
14.00 – 14.15 Welcome and introduction to the event | Christian von Haldenwang (IDOS)
14.15 – 14.50 Presentation of the GTETI | Lucas Millán and Paula Castells (CEP)
14.50 – 15.30 Panel 1: General conditions and context
– Tracking tax expenditures | Flurim Aliu (CEP)
– Data aspects | Maria Jouste (UNU-WIDER)
– Administrative aspects | Miguel Pecho (IMF)
15.35 – 16.20 Panel 2: Sector- and tax-specific approaches
– Evidence on TE effectiveness | Agustin Redonda, Flurim Aliu and Sofia Berg (CEP) & Orria Goni (UNDP)
– VAT-related TE targeting | Alastair Thomas (World Bank)
– Climate-related tax incentives | Luisa Dressler (OECD)
– R&D-related tax incentives |Sophia Wickel & Daniela Steinbrenner (ZEW Mannheim)
16.20 – 16.30 Closing | Agustin Redonda (CEP)
