Governments use tax expenditures (TEs) – also called tax breaks, tax reliefs or tax subsidies – to pursue a variety of policy goals. TEs are deviations from the benchmark or standard tax system that provide preferential tax treatment to individuals or businesses. They can trigger substantial tax revenue losses. According to the Global Tax Expenditures Database (GTED), the global average of revenue forgone due to TEs among the 116 countries that published such data at least once is 3.8 percent of GDP and 23.0 percent of tax revenue over the 1990-2024 period.
\nThe Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of tax expenditures (TEs) reporting that covers countries worldwide. Countries are assessed on five dimensions: (1) Public availability, (2) Institutional Framework, (3) Methodology and Scope, (4) descriptive TE Data, and (5) TE Assessment. The GTETI 2.0 provides a systematic framework to rank the 105 countries which reported on tax expenditures between January 1, 2014 and December 31, 2024. It asseses the regularity, quality and scope of their TE reports and aims to increase transparency and accountability in the tax expenditures field.
\nThe Global Tax Expenditures Transparency Index (GTETI) is a project led by the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS).
", "publication_date": "2025-12-04", "publisher": "Zenodo", "resource_type": { "id": "dataset", "title": { "de": "Datensatz", "en": "Dataset" } }, "rights": [ { "description": { "en": "The Creative Commons Attribution license allows re-distribution and re-use of a licensed work on the condition that the creator is appropriately credited." }, "icon": "cc-by-icon", "id": "cc-by-4.0", "props": { "scheme": "spdx", "url": "https://creativecommons.org/licenses/by/4.0/legalcode" }, "title": { "en": "Creative Commons Attribution 4.0 International" } } ], "title": "Global Tax Expenditures Transparency Index (GTETI)", "version": "2.0" }, "parent": { "access": { "owned_by": { "user": "297746" }, "settings": { "accept_conditions_text": null, "allow_guest_requests": false, "allow_user_requests": false, "secret_link_expiration": 0 } }, "communities": { "default": "facf5415-1c4e-4e21-9fca-84b53ff922aa", "entries": [ { "access": { "member_policy": "open", "members_visibility": "public", "record_submission_policy": "open", "review_policy": "closed", "visibility": "public" }, "children": { "allow": false }, "created": "2023-04-03T12:48:17.806429+00:00", "custom_fields": {}, "deletion_status": { "is_deleted": false, "status": "P" }, "id": "facf5415-1c4e-4e21-9fca-84b53ff922aa", "links": {}, "metadata": { "curation_policy": "In this community, materials are published which researchers have created and released for publication within the framework of projects led by IDOS. Materials created by or in collaboration with partner organizations can also be published in this community, provided that the partner organization has given its consent.
", "organizations": [ { "id": "01t3zke88" } ], "page": "The German Institute of Development and Sustainability (IDOS), located in the city of Bonn in Germany, is one of the world’s leading research institutions and think tanks for global sustainable development. IDOS works to establish partnerships and shape policy for the global common good by conducting theory-led, empirical inter- and transdisciplinary research, providing evidence-based policy advice, supporting early-career researchers, and delivering professionally-focused training.
\n\n", "title": "German Institute of Development and Sustainability (IDOS)", "type": { "id": "organization" }, "website": "https://www.idos-research.de" }, "revision_id": 5, "slug": "idos", "updated": "2026-02-09T07:33:28.750698+00:00" } ], "ids": [ "facf5415-1c4e-4e21-9fca-84b53ff922aa" ] }, "id": "8409305", "pids": { "doi": { "client": "datacite", "identifier": "10.5281/zenodo.8409305", "provider": "datacite" } } }, "pids": { "doi": { "client": "datacite", "identifier": "10.5281/zenodo.17582343", "provider": "datacite" }, "oai": { "identifier": "oai:zenodo.org:17582343", "provider": "oai" } }, "revision_id": 4, "stats": { "all_versions": { "data_volume": 16356685.0, "downloads": 80, "unique_downloads": 73, "unique_views": 337, "views": 366 }, "this_version": { "data_volume": 9933550.0, "downloads": 5, "unique_downloads": 5, "unique_views": 20, "views": 21 } }, "status": "published", "swh": {}, "updated": "2026-04-27T13:27:27.640647+00:00", "versions": { "index": 3, "is_latest": true } }