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Publications

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

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The Global Tax Expenditures Database (GTED) Progress Report

By Flurim Aliu, Agustin Redonda, Christian von Haldenwang | 13 April 2022

This report gives an overview of the progress made in Tax Expenditure reporting since the release of the GTED. It covers improvements, and setbacks, in the

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Shedding Light on Worldwide Tax Expenditures. GTED Flagship Report 2021

By Christian von Haldenwang, Agustin Redonda, Flurim Aliu | 23 August 2021

This report presents insights from the newly released Global Tax Expenditures Database (GTED). Tax expenditures (TEs) are benefits granted to specific sectors, activities or groups through

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The Global Tax Expenditures Database (GTED). Companion Paper

By Agustin Redonda, Christian von Haldenwang, Flurim Aliu | 26 August 2021

Tax expenditures (TEs) are tax benefits that lower government revenue and the tax liability of the beneficiary. Governments worldwide use TEs to pursue different policy goals

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