Global Tax Expenditure Database

Data source: Tax Expenditures Lab

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.

Dataset type
Time-Series
Dataset level
Country
Last updated by source
2025-10-10

Citation

When using this dataset, please cite as:

• Redonda, A., Haldenwang, C. von, & Aliu, F. (2024). Global tax expenditures database (GTED), version 1.3.0. https://doi.org/10.5281/zenodo.6334212

Variables in this dataset

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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, ...

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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. T ...

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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, exemption ...

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