Sofia Berg
Fellow
Sofia is a Fellow at the Council on Economic Policies (CEP), where she works on fiscal policy with a focus on tax expenditures. Her work centres on their reporting and evaluation, including thematic areas such as sustainability and distributional impacts. She is part of the team behind the Tax Expenditures Lab, which hosts the Global Tax Expenditures Database (GTED) and the Global Tax Expenditures Transparency Index (GTETI). She previously worked at WSP Advisory in Stockholm on projects related to regional development. She holds an MSc in Economics and a BA in Politics and Economics from the Lund University School of Economics and Management.
Latest Publications
Governing Tax Expenditures: Lessons from Four Advanced and Emerging Market Economies
Sofia Berg, Sanjeev Gupta and Agustin Redonda | 2 March 2026Fiscal, Blog | Tags: Brazil, Domestic Revenue Mobilization, France, India, Tax Expenditures, United Kingdom
This blog builds on four Tax Expenditures Country Reports published within the series hosted by CEP and IDOS, and shows how Brazil, France, India, and the United Kingdom govern tax... continue reading
Tax Expenditure Effectiveness: Tax Expenditures Lab Flagship Report 2025
Christian von Haldenwang, Agustin Redonda, Flurim Aliu and Sofia Berg | 4 December 2025Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures
The present report discusses the determinants and explores the empirical evidence of TE effectiveness. More and more jurisdictions publish TE reports, as shown by the Global Tax Expenditures Database (GTED).... continue reading
Accelerating Industrial Decarbonisation. The Role of Tax Incentives
Flurim Aliu, Sofia Berg, Luke Hatton, Patrick Lenain, Agustin Redonda, Magd Shamashan and Nirosha Elsem Varghese | 17 November 2025Fiscal, Discussion Notes | Tags: Decarbonization, Energy, Industrial Policy, Tax Expenditures
Achieving net-zero targets in industrial sectors will require substantial investment in low-carbon technologies, especially in “hard-to-abate” industries such as steel, cement, and petrochemicals. In this context, tax incentives have emerged... continue reading
Tax Expenditures for Environmental Sustainability
Agustin Redonda, Christian von Haldenwang and Sofia Berg | 13 November 2025Fiscal, Discussion Notes | Tags: GTED, Sustainability, Tax Expenditures
This report analyses tax expenditures aimed at promoting environmentally sustainable practices. Drawing on the Global Tax Expenditures Database (GTED) and a number of specific international experiences, it explores how these... continue reading
The Global Tax Expenditures Transparency Index Companion Paper: Revised Version
Agustin Redonda, Lucas Millan, Christian von Haldenwang, Sofia Berg and Flurim Aliu | 3 December 2024Fiscal, Discussion Notes | Tags: GTETI, Tax Expenditures, Transparency
The revised Companion Paper includes a description of the methodological adjustments made since the launch of the Global Tax Expenditures Transparency Index (GTETI). Changes do not only affect the internal... continue reading
Addressing Gender Disparities in Tax Expenditures
Sofia Berg, Giulia Mascagni and Caroline Othim | 3 September 2024Fiscal, Blog | Tags: Gender, Inequality, Tax Expenditures
Understanding the interaction between tax expenditures and gender-based inequalities is essential to ensure that the tax system is fair and equitable – including gender equality in tax matters and the... continue reading