Comparative assessment of tax expenditure (TE) reporting. The index is created by comparing five dimensions: public availability, institutional framework, methodology and scope, descriptive TE data and TE assessments.
The values range from 0 to 100.
Type of variable: Continuous
Downloaded by QoG on: 2025-12-28
Last updated by source: 2025-12-04
| Dataset | No. Countries |
|---|---|
| Standard cross-section: | 114 |
| OECD cross-section: | 32 |