The Global Tax Expenditures Transparency Index (GTETI) Version 2.1 Full Dataset
Governments use tax expenditures (TEs) – also called tax breaks, tax reliefs or tax subsidies – to pursue a variety of policy goals. TEs are deviations
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The Global Tax Expenditures Transparency Index Companion Paper | Revised Version 2.1 (May 2026)
By A. Redonda, L. Millan-Nartozky, C. von Haldenwang, S. Berg and F. Aliu | May 2026
This companion paper presents the GTETI (v2.1) assessment methodology by indicator, and includes a description of adjustments made since the previous edition of the GTETI (v2.0).
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Tax Expenditure Effectiveness: Tax Expenditures Lab Flagship Report 2025
The 2025 edition of the Global Tax Expenditures Database (GTED) Flagship Report, published by CEP and the German Institute of Development and Sustainability (IDOS) and the
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The Global Tax Expenditures Transparency Index Companion Paper | Revised Version 2.0 (December 2025)
By A. Redonda, L. Millan-Nartozky, C. von Haldenwang, S. Berg and F. Aliu | December 2025
This companion paper presents the GTETI assessment methodology by indicator, and includes a description of adjustments made since the previous edition of the GTETI (v1.1). Minor
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The Global Tax Expenditures Transparency Index (GTETI) Version 2.0 Full Dataset
Governments use tax expenditures (TEs) – also called tax breaks, tax reliefs or tax subsidies – to pursue a variety of policy goals. TEs are deviations
Read More
The Global Tax Expenditures Transparency Index (GTETI) Version 1.1 Full Dataset
Governments use tax expenditures (TEs) – also called tax breaks, tax reliefs or tax subsidies – to pursue a variety of policy goals. TEs are deviations
Read More
The Global Tax Expenditures Transparency Index Companion Paper | Revised Version 1.1 (December 2024)
By A. Redonda, L. Millan, C. von Haldenwang, S. Berg and F. Aliu | 03 December 2024
This companion paper includes a description of the methodological adjustments made since the launch of the GTETI. Changes do not only affect the internal structure of
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Tax Expenditures in an Era of Transformative Change: GTED Flagship Report 2023
By Christian von Haldenwang, Agustin Redonda, Flurim Aliu | 24 October 2023
Two years have passed since CEP and IDOS published the first report based on our joint Global Tax Expenditures Database – the GTED. This Flagship Report
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The Global Tax Expenditures Transparency Index Companion Paper
By Agustin Redonda, Lucas Millan, Christian von Haldenwang, Flurim Aliu | 24 October 2023
The Companion Paper introduces the Global Tax Expenditures Transparency Index (GTETI) and provides a detailed description of the 5 dimensions and 25 indicators that make up
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