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Global Tax Expenditures Database (GTED)

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The Global Tax Expenditures Database (www.taxexpenditures.org) is the first global database that brings together official and publicly available data on tax expenditures, as published by national governments since 1990, and makes it available free of charge online. The GTED was built by the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) in a multi-year engagement to increase transparency and enhance scrutiny of tax expenditures and the critical role they play in tax systems around the world. It will be updated on an ongoing basis. The database provides exclusive insights into a range of issues concerning tax expenditures.

 

Some of the key features of this database are:

  • It provides a comprehensive overview of country-specific tax expenditure profiles.
  • It allows the comparison of different countries and country groups based on their tax expenditures.
  • It enables a differentiated understanding of tax expenditures through the lens of a series of indicators like beneficiaries, policy objective, tax expenditures types, etc.
  • It allows users to run sophisticated queries and create custom charts using a wide range of indicators

Publications

The role of tax expenditures in enabling illicit financial flows
von Haldenwang, Christian / Lucas Millán-Narotzky / Irma Mosquera Valderrama / Agustín Redonda (2024)
in: International Development Policy/Revue internationale de politique de développement 17, 1-19

Tax expenditures in an era of transformative change: GTED flagship report 2023
von Haldenwang, Christian / Agustin Redonda / Flurim Aliu (2023)
Buchveröffentlichungen (2023)

Shedding light on worldwide tax expenditures: GTED flagship report 2021
von Haldenwang, Christian / Agustín Redonda / Flurim Aliu (2021)
Buchveröffentlichungen (2021)

Steuern: Rabatte auf den Prüfstand
von Haldenwang, Christian (2021)
FR Gastwirtschaft, 8 July 2021

Quelle efficacité des aides et exonérations fiscales ? Voilà pourquoi personne ne sait vraiment répondre
Redonda, Agustin (2021)
atlantico.fr, 30.06.2021

Shedding Light on Worldwide Tax Expenditures
von Haldenwang, Christian /  Agustin Redonda / Flurim Aliu
GTED Flagship Report 2021

The Global Tax Expenditures Database (GTED)
von Haldenwang, Christian /  Agustin Redonda / Flurim Aliu
GTED Companion Paper

Tax expenditures: The hidden side of government spending
Redonda, Agustin / Christian von Haldenwang (2021)
voxeu.org, 16.06.2021

Tax expenditure reporting and domestic revenue mobilization in Africa
Redonda, Agustin / Christian von Haldenwang / Flurim Aliu (2021)
in: Irma Mosquera / Dries Lesage / Wouter Lips (eds.); Taxation, international cooperation and the 2030 Sustainable Development Agenda, Cham: Springer International Publishing, 173-193

Do you know about the taxes your government does NOT collect?
von Haldenwang, Christian / Agustín Redonda (2020)
The Current Column of 20 January 2020

Tax expenditure and the treatment of tax incentives for investment
Redonda, Agustin / Santiago Diaz de Sarralde / Mark Hallerberg / Lise Johnson / Ariel Melamud / Ricardo Rozemberg / Jakob Schwab / Christian von Haldenwang (2019)
in: Economics: The Open-Access, Open-Assessment E-Journal 13 (12), 1-11

 

Events

Launch Event
Global Tax Expenditures Database
Online, 16 June 2021

 

Tax Expenditures Country Reports

Tax Expenditures Country Report: The Netherlands
van Opstal, Rocus (2024)
Bonn: German Institute of Development and Sustainability (IDOS) & Council on Economic Policies (CEP)

Tax Expenditures Country Report: India
Sahu, Priya (2024)
Bonn: German Institute of Development and Sustainability (IDOS) & Council on Economic Policies (CEP)

Partner

Logo: Council on Economic Policies (CEP)
Council on Economic Policies (CEP)

Highlight

Cover: Tax expenditures in an era of transformative change: GTED flagship report 2023

Tax expenditures in an era of transformative change: GTED flagship report 2023
von Haldenwang, Christian / Agustin Redonda / Flurim Aliu (2023)
Buchveröffentlichungen (2023)

Highlight

[Translate to English:] Logo: GTED,Shedding Light on Worldwide Tax Expenditures von Haldenwang, Christian / Agustin Redonda / Flurim Aliu GTED Flagship Report 2021, 16 June 2021

Shedding Light on Worldwide Tax Expenditures
von Haldenwang, Christian /  Agustin Redonda / Flurim Aliu
GTED Flagship Report 2021, 16 June 2021