Tax Expenditures: Time to Clean House
François Ecalle,
Patrick Lenain and
Agustin Redonda | 27 October 2025
Fiscal,
Commentary | Tags:
France,
GTED,
Tax Expenditures The state of France’s public finances is worrying. The public deficit has rarely been so high outside periods of crisis, and public debt has reached record levels. Stabilising it will require a substantial adjustment—on the order of €120 billion to €150 billion.
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Tax Expenditures Country Report: Colombia
Liliana Heredia-Rodríguez,
Mauricio Salazar-Sáenz and
Gabriel Millán-Arias | 25 September 2025
Fiscal,
Discussion Notes | Tags:
Colombia,
GTED,
GTETI,
Tax Expenditures The Colombian tax system is complex, due in part to the numerous special exemptions, exclusions and deductions inherent in the regulatory framework. This complicates matters in terms of tax compliance, oversight and auditing.
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Tax Expenditures Country Report: United Kingdom
Adrian Sinfield | 17 September 2025
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Tax Expenditures,
United Kingdom Tax expenditures in the United Kingdom result in a considerable release of fiscal resources by central government, little known and off-budget. The official estimated cost comes to 7.6 per cent of GDP in 2023-24, equivalent to a quarter of total tax revenue collected
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Tax Expenditures Country Report: Morocco
Fouzi Mourji | 27 June 2025
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
Morocco,
Tax Expenditures This country report identifies the main limitations and makes recommendations for improving the transparency and effectiveness of tax expenditure policies.
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The Global Tax Expenditures Database Keeps Growing: Discover the New Features
Council on Economic Policies | 6 May 2025
Fiscal,
News | Tags:
GTED,
Tax Expenditures The Council on Economic Policies (CEP) and the German Institute of Development and Sustainability (IDOS) released the latest version of the Global Tax Expenditures Database (GTED) with expanded coverage and enhanced functionality. The update incorporates two additional countries, Egypt and Zambia, bringing the total to
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Tax Expenditures Country Report: Brazil
Paolo de Renzio,
Manoel Pires,
Natalia Rodrigues and
Giosvaldo Teixeira Junior | 25 February 2025
Fiscal,
Discussion Notes | Tags:
Brazil,
GTED,
GTETI,
Tax Expenditures Tax expenditures in Brazil corresponded to 4.78% of Gross Domestic Product (GDP) in 2023, taking only the federal level into account. If state-level tax expenditures are included, the share reaches 7.2% of GDP in 2023.
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Tax Expenditures and Tax Incentives for Investment: Challenges and Opportunities in India and Beyond
11 February 2025 | New Delhi, India | By Invitation Conferences,
Fiscal | Tags:
GTED,
GTETI,
India,
Tax Expenditures India has in the recent years engaged in a process to rationalize the use of tax incentives for investment and, more in general, simplify the tax system. Going forward, India’s efforts to simplify its tax system along with adoption of GloBE will have implications
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The Role of Tax Expenditures in Fiscal Policy: Challenges and Opportunities in France and Beyond
30 January 2025 | Paris | By Invitation Conferences,
Fiscal | Tags:
France,
GTED,
GTETI,
Tax Expenditures CEP and FIPECO are organizing a seminar to discuss the role of tax expenditures in fiscal policy design in France and other countries. Two presentations will set the stage and initiate the discussion among participants.
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Tax Expenditures Country Report: France
François Ecalle | 29 November 2024
Fiscal,
Discussion Notes | Tags:
France,
GTED,
GTETI,
Tax Expenditures According to the French Ministry of Finance, tax expenditures have a budgetary cost (revenue forgone) equal to 2.9% of GDP, or 6.8% of the total amount of compulsory levies in France in 2023.
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Tax Expenditures Country Report: India
Priya Sahu | 7 October 2024
Fiscal,
Discussion Notes | Tags:
GTED,
GTETI,
India,
Tax Expenditures India's tax landscape is intricate, with various direct and indirect taxes administered by different bodies, such as the Central Board of Direct Taxes (CBDT) and the Central Board of Indirect Taxes and Customs (CBIC). The introduction of the Goods and Services Tax (GST) in 2017
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