Flagship Report 2025 on Tax Expenditure Effectiveness: Launch Event and New GTETI Release

The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) co-hosted the launch of the Tax Expenditures Flagship Report 2025 and the new edition of the Global Tax Expenditures Transparency Index (GTETI).

WATCH

  • The 2025 report is the third in our series of biennial flagship reports. It presents the progress achieved in the area of tax expenditure reporting since the launch of the previous edition of the GTETI in 2024, complemented by key insights from the latest version of the Global Tax Expenditures Database (GTED). In addition, the report contains seven chapters on tax expenditure effectiveness, authored by international experts. The chapters discuss factors that are highly relevant for tax expenditure effectiveness, such as targeting, ex-ante assessments, and the relevance of data. Further sectoral insights are presented on green and R&D-related tax incentives.

    During the virtual launch event, the lead chapter authors will present key findings related to their topic, followed by Q&A.

  • Thursday, 4 December 2025
    14.00 - 14.15Welcome and introduction by Christian von Haldenwang (IDOS)
    14.15 - 14.50Presentation of the GTETI by Lucas Millan & Paula Castells (CEP)
    14.50 - 15.30Panel 1 : General conditions and context
    – Tracking tax expenditures | Flurim Aliu (CEP)
    – Data aspects | Maria Jouste (UNU-WIDER)
    – Administrative aspects | Miguel Pecho (IMF)
    15.35- 16.20Panel 2 : Sector- and tax-specific approaches
    – Evidence on TE effectiveness | Agustin Redonda, Flurim Aliu and Sofia Berg (CEP) & Orria Goni (UNDP)
    – VAT-related TE targeting | Alastair Thomas (World Bank)
    – Climate-related tax incentives | Luisa Dressler (OECD)
    – R&D-related tax incentives |Sophia Wickel & Daniela Steinbrenner (ZEW Mannheim)
    16.20 - 16.30Closing remarks by Agustin Redonda (CEP)