Global Tax Expenditure Database

Data source: Redonda, von Haldenwang and Aliu

Description:

The Global Tax Expenditures Database (GTED) is led by the Council on Economic Policies (CEP) and the German Development Institute (DIE). It is the result of a multi-year engagement to increase transparency on tax expenditures and the critical role they play in tax systems around the globe.

It brings together the official and publicly available data on tax expenditures, as published by national governments since 1990. The GTED seeks to contribute to improving transparency, deepening analysis and fostering policy debates on the costs and benefits of tax expenditures and related reforms.

Last updated by source: 2023-10-20

Dataset type:	Time-Series
Dataset level:	Country

Citation:

When using this dataset, please cite as:

• Redonda, A., Haldenwang, C. von, & Aliu, F. (2023). Global tax expenditures database (GTED), version 1.2.1. https://doi.org/10.5281/zenodo.6334212

    @misc{gted1,
 author = {Redonda, A. and von Haldenwang, C. and Aliu, F.},
 doi = {10.5281/zenodo.6334212},
 title = {Global Tax Expenditures Database (GTED), Version 1.2.1},
 url = {https://gted.taxexpenditures.org/},
 year = {2023}
}

Variables in this dataset:

Revenue Forgone (% of GDP)

QoG Code: gted_rfgdp

Total revenue forgone by country per year as a percentage of the gross domestic product. Revenue forgone shows the amount of revenue a country forgoes or loses by granting tax deductions, exemptions, etc. The data has been aggregated for QoG Data to the year level. The percentage of revenue forgone of GDP is the sum of all types of tax expenditures in a given year, by country. In the original dataset, the data is presented by provision ID, which means that for each type of tax expenditure there is a separate revenue forgone value.

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Revenue Forgone (% of Tax Revenue)

QoG Code: gted_rftax

Total revenue forgone by country per year as a percentage of total tax revenue. Revenue forgone shows the amount of revenue a country forgoes or loses by granting tax deductions, exemptions, etc. The data has been aggregated for QoG Data to the year level. The percentage of revenue forgone of total tax is the sum of all types of tax expenditures in a given year, by country. In the original dataset, the data is presented by provision ID, which means that for each type of tax expenditure there is a separate revenue forgone value.

More about this variable

Revenue Forgone (in USD)

QoG Code: gted_rfusd

Total revenue forgone by country per year, converted from the local currency to US Dollars. Revenue forgone shows the amount of revenue a country forgoes or loses by granting tax deductions, exemptions, etc. The data has been aggregated for QoG Data to the year level. The amount of revenue forgone in USD is the sum of all types of tax expenditures in a given year, by country. In the original dataset, the data is presented by provision ID, which means that for each type of tax expenditure there is a separate revenue forgone value.

More about this variable