The Global Tax Expenditures Database (www.taxexpenditures.org) is the first global database that brings together 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 was built by the Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) in a multi-year engagement to increase transparency and enhance scrutiny of tax expenditures and the critical role they play in tax systems around the world. It will be updated on an ongoing basis. The database provides exclusive insights into a range of issues concerning tax expenditures.

Some of the key features of this database are:

• It provides a comprehensive overview of country-specific tax expenditure profiles.
• It allows the comparison of different countries and country groups based on their tax expenditures.
• It enables a differentiated understanding of tax expenditures through the lens of a series of indicators like beneficiaries, policy objective, tax expenditures types, etc.
• It allows users to run sophisticated queries and create custom charts using a wide range of indicators