The Global Tax Expenditures Database (GTED) is led by the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) – former Deutsches Institut für Entwicklungspolitik (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, and makes it available free of charge online. 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.

Why focus on Tax Expenditures?

About the Partners

The Council on Economic Policies (CEP) is an international nonprofit, nonpartisan economic policy think tank for sustainability, focused on fiscal, monetary and trade policy. The German Institute of Development and Sustainability (IDOS) is one of the leading research institutions and think tanks for global development and international cooperation worldwide. It is located in the UN City of Bonn. IDOS work is based on the interplay between Research, Policy Advice and Training.

The GTED and related work streams receive funding from several donors. We gratefully acknowledge support by the Addis Tax Initiative (ATI), the German Federal Ministry for Economic Cooperation and Development (BMZ), the United Nations (UN) and others.


Jean François Brun

Associate Professor, Université Clermont Auvergne, CNRS, IRD, CERDI.

Santiago Diaz de Sarralde

Director of Research, Inter-American Center of Tax Administrations (CIAT).

Sanjeev Gupta

Senior Policy Fellow, Center for the Global Development (CGDEV) and former Deputy Director of the Fiscal Affairs Department (FAD), International Monetary Fund (IMF).

Tibor Hanappi

Economist, International Business Tax Unit, Centre for Tax Policy and Administration (CTPA), Organisation for Economic Cooperation and Development (OECD).

Nara Monkam

Associate Professor, University of Pretoria and former Director of Research at the African Tax Administration Forum (ATAF).

Tom Neubig

Senior Associate, Council on Economic Policies and founding member of; Deputy Head of the Tax Policy and Statistics Division, OECD

Grégoire Rota-Graziosi

Director, CERDI, Université Clermont Auvergne and former Senior Economist

Ronald Steenblik

Nonresident Senior Fellow, International Institute for Sustainable Development (IISD) and former Special Counsellor for Fossil Fuel Subsidy Reform, Trade and Agriculture Directorate (TAD), OECD