The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of TE reporting covering jurisdictions worldwide. It provides a systematic framework to rank jurisdictions according to the regularity, quality and scope of their TE reports, and seeks to increase transparency and accountability in the TE field. Note that countries are not scored, ranked or compared on the size of revenue forgone reported, nor on the quality of their TE policy as such.
This new version of the Companion Paper introduces the GTETI, outlines the updates made to the index since December 2024, and provides an in-depth explanation of its five dimensions and 25 indicators. It also discusses the rationale, scope, methodology, and assumptions underpinning the GTETI assessment process. The Companion Paper explains the limitations and issues users should bear in mind when consulting the index, which is publicly available free of charge on the Tax Expenditures Lab website.
Discover the 2025 GTETI Ranking
