Global Tax Expenditures Database: Revenue Forgone Estimates for 218 Jurisdictions
by Agustín Redonda / Economic Policy Institute
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Description
218 jurisdictions are covered by the Global Tax Expenditures Database (GTED), which aggregates publicly available data on tax expenditures from 1990 onwards. The data, compiled by Agustín Redonda of the Economic Policy Institute, includes revenue forgone estimates, beneficiary counts, and metadata like legal basis and policy objective for individual provisions. It is processed to increase longitudinal and cross-country comparability.
Use Cases
Analyzing trends in tax expenditure reporting based on the classification of jurisdictions as reporting or non-reporting.
Comparing revenue forgone estimates across countries and tax provisions based on the gathered provision-level data.
Categorizing tax incentives by policy objective or beneficiary type using the four main classification categories.
Studying the regularity of government reporting on tax expenditures based on the GTED's distinction between regular and irregular reporting.
Strengths
Covers 218 jurisdictions globally, providing a broad geographic scope.
Includes data from 1990 onwards, offering a multi-decade time range for analysis.
Classifies each record in four main categories (Tax Base, Policy Objective, Beneficiaries, Type of TE) for structured analysis.
Processed in a consistent format to increase longitudinal and cross-country comparability.
Limitations
Row count, column details, and file formats are unknown, which may limit suitability assessment.
Last update date is unknown; freshness unverified.
Data availability is inconsistent, with 121 jurisdictions classified as non-reporting and others providing only partial or aggregated information.
Provenance
Source
Agustín Redonda, Economic Policy Institute
Collection Method
Data gathered from a large variety of public documents (TE reports) published by national governments worldwide through a step-by-step search process.