TE Assessments

This dimension analyses the extent to which revenue forgone estimates are provided in the report, including levels of (dis)aggregation choices, and the time span of revenue forgone estimates (previous years and forecasts). Further, it assesses the availability of information on TE evaluations, considering both the existence of ex-ante and ex-post evaluation frameworks, and the scope of publicly available evaluations.

43%
of jurisdictions report provision-level information for all TEs
22%
provide 5 or more years of backward revenue forgone estimates
84%
f countries do not include or reference TE evaluations in their TE reports.

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5.1 Disaggregation of revenue forgone - How is revenue forgone data presented in the TE report?

This indicator assesses the share of total revenue forgone estimates provided at the individual TE provision level, or the provision of overall estimates, e.g. grouped by type of tax or policy goal.

No Countries

5.2 Backward revenue forgone - To what extent is backward revenue forgone data provided in the TE report?

This indicator assesses the extent to which backward revenue forgone estimates are provided in the latest TE report.

5.3 Revenue forgone forecasts - To what extent are revenue forgone forecasts provided in the TE report?

This indicator assesses the extent to which projections of future revenue forgone are provided in the latest TE report.

5.4 TE evaluation framework - To what extent is information on TE evaluation frameworks available in the TE report?

This indicator captures if the report introduces the TE evaluation framework or, if the framework is not discussed in the report directly, includes a reference to an external framework document.

5.5 Availability of TE evaluations - To what extent does the TE report include information on publicly available TE evaluations (ex-post)?

This indicator assesses the extent (share of total revenue forgone) up to which TE evaluations are included or referenced in the report.

No Countries