Contributor: Agustin Redonda

The Global Tax Expenditures Transparency Index Companion Paper: Revised Version

, , , and | 3 December 2024
Fiscal, 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 structure of individual indicators but also the underlying format of  the data. ... continue reading

Beyond the Budget: A Global Perspective on Social Spending Through Tax Expenditures

and | 20 November 2024
Fiscal, Books and Journals | Tags: Inequality, Social Protection, Tax Expenditures, VAT
This study underlines the necessity for meticulous evaluation and efficient design of TEs to better align TE regimes with governments' social policy objectives as well as to minimise unintended social or economic consequences. ... continue reading

Tax Expenditure Country Reports. Unveiling Tax Expenditures at the Country Level

and | 9 July 2024
Fiscal, Blog | Tags: GTED, GTETI, Tax Expenditures
As shown by the Global Tax Expenditures Transparency Index (GTETI) the quality and scope of TE reporting is highly heterogeneous across jurisdictions, which makes cross-country comparability even trickier. The new series will promote deeper discussions of TE regimes, ultimately enhancing the quality and quantity of ... continue reading

Evaluation of Tax Expenditures. Conceptual Frameworks and International Experiences

, and | 28 November 2023
Fiscal, Discussion Notes | Tags: GTED, Latin America, Tax Expenditures
This report provides an international overview of the state of tax expenditure evaluations, showing that it remains relatively underdeveloped, not only in Latin America and the Caribbean, but also across the world. ... continue reading

The Global Tax Expenditures Transparency Index Companion Paper

, , and | 3 November 2023
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures
The GTETI Companion Paper describes the 5 dimensions and 25 indicators that make up the recently launched index, together with the scope and methodology used. ... continue reading