Tax Expenditures Country Reports

The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) have launched the series Tax Expenditures Country Reports (TECRs). With a consistent, standardized structure, the TECRs provide a deep dive into national TE systems. Each TECR covers topics such as TE transparency, the fiscal cost of TEs, TE benchmarking, TE evaluations and the political economy of TEs. The TECRs are always authored by a local expert (or a team of experts) working in close collaboration with the Tax Expenditures Lab team. The reports are written in a non-technical way, including relevant information supported and complemented by tables, graphs and charts based on data from the GTED and the GTETI, among other sources.