Tax expenditures in an era of transformative change: the GTED Flagship Report 2023

By Christian von Haldenwang, Agustin Redonda, Flurim Aliu | 24 October 2023

Two years have passed since CEP and IDOS published the first report based on our joint Global Tax Expenditures Database – the GTED. This Flagship Report shows once again that assessing the effectiveness of TEs, incorporating TEs into broader fiscal policy frameworks, and promoting political debates on TE reform critically depend on the quality of TE reporting.