Forschungsdaten

Global Tax Expenditures Database (GTED)

Redonda, Agustin / Christian von Haldenwang / Flurim Aliu
Forschungsdaten (2023)

Zürich / Bonn: Council on Economic Policies / German Institute of Development and Sustainability (IDOS)

DOI: https://doi.org/10.5281/zenodo.8337951
Open access

The GTED collects all publicly available data on tax expenditures (TEs) published by national governments worldwide from 1990 onwards, covering a total of 218 jurisdictions. Based on a step-by-step search process, 113 jurisdictions are currently classified as Non-reporting Jurisdictions. The remaining 105 ones do provide some type of TE data, which was gathered by the GTED team. Wherever available, the GTED gathers revenue forgone estimates and number of beneficiaries of individual TE provisions. It also gathers metadata including the definition of the TE provision, its legal basis and duration.