The Global Tax Expenditures Transparency Index Companion Paper: Revised Version
Agustin Redonda, Lucas Millan, Christian von Haldenwang, Sofia Berg and Flurim Aliu | 3 December 2024
Fiscal, Discussion Notes | Tags: GTETI, Tax Expenditures, Transparency
The revised Companion Paper for the Global Tax Expenditures Transparency Index (GTETI) includes a description of the methodological adjustments made since the launch of the GTETI in October 2023. Changes affect, inter alia, the scoring of individual indicators as well as the underlying documentation of the data. While the country documents assessed for the index remain the same as in the previous version (TE reports published until December 31, 2022, are within scope), the scores resulting from the latest methodological updates are enriched with a final round of reviews by indicator (“horizontal review”) to ensure consistency across all assessed jurisdictions. All changes introduced in version 1.1 of the GTETI, published on December 3, 2024, are discussed in detail in Appendix 3.
The Companion Paper discusses the rationale, scope, methodology and assumptions underpinning the GTETI assessment process. It explains the limitations and issues users should bear in mind when consulting the index, which is publicly available on the Tax Expenditures Lab website, www.taxexpenditures.org.
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