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.