Global Tax Expenditures Transparency Index (GTETI)
Redonda, Agustin / Lucas Millan / Flurim Aliu / Christian von Haldenwang / Sofia Berg (2026)
Forschungsdaten
Governments use tax expenditures (TEs) – also called tax breaks, tax reliefs or tax subsidies – to pursue a variety of policy goals. TEs are deviations from the benchmark or standard tax system that provide preferential tax treatment to individuals or businesses. They can trigger substantial tax revenue losses. According to the Global Tax Expenditures Database (GTED), the global average of revenue forgone due to TEs among the 116 countries that published such data at least once is 3.8 percent of GDP and 23.0 percent of tax revenue over the 1990-2024 period.
