THE FIRST COMPARATIVE ASSESSMENT OF WORLDWIDE TAX EXPENDITURE REPORTING
The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of tax expenditure (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.
The GTETI has been updated. Check out the changes here!
Cite as
Redonda, A., Millan-Narotzky, L., von Haldenwang, C., Berg, S. & Aliu, F. (2026). The Global Tax Expenditures Transparency Index (GTETI) Companion Paper (revised version, May 2026). German Institute of Development and Sustainability (IDOS) / Council on Economic Policies (CEP). https://doi.org/10.23661/r3.2026
Public
Institutional
Methodology
Descriptive
TE Assessments