Suchergebnisse

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 preferential tax treatments such as exemptions, deductions, credits, deferrals and lower tax rates. Governments use them, for example, to promote economic growth and attract investment, pursue social welfare objectives, and incentivise specific patterns of behaviour such as energy consumption from renewable sources. The GTED is the first database that documents TE reporting by governments worldwide, using a common set of criteria and indicators. It covers 218 countries and jurisdictions, 97 of which published at least some data on TEs since 1990.

The Global Tax Expenditures Database (GTED) is the first database providing timely and consistent information on TEs, based on official information published by national governments worldwide from 1990 onwards. The GTED aims to improve reporting, enhance scrutiny, and, ultimately, to contribute to the design of effective and fair tax expenditures across the world. This Companion Paper introduces the GTED. It describes the rationale and scope as well as the methodology and assumptions underpinning data collection and categorisation. The Companion Paper also discusses the limitations and issues that GTED users need to bear in mind when using the database. Finally, it presents a users' guide to the GTED website www.GTED.net, providing details on the categories and indicators as well as insights on the potential queries and pre-defined charts that can be generated on the platform.