The Global Tax Expenditures Transparency Index Companion Paper
Agustin Redonda, Lucas Millan, Christian von Haldenwang and Flurim Aliu | 3 November 2023
Fiscal, Discussion Notes | Tags: GTED, GTETI, Tax Expenditures
The Global Tax Expenditures Transparency Index (GTETI) Companion Paper introduces the newly launched index, a joint project by the Council on Economic Policies and the German Institute of Development and Sustainability (IDOS). The paper describes the 5 dimensions and 25 indicators that make up the GTETI. It also discusses the rationale and scope, the methodology and assumptions underpinning the assessment process, and the limitations and issues to be considered when using the index. The normative approach behind the GTETI is illustrated in Appendix 1, where a detailed description of an ideal TE report is provided. Appendix 2 contains the GTETI scoring sheet with a detailed list of all indicators and the required supporting documentation.
„The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of tax expenditures reporting that covers countries worldwide. It provides a systematic framework to rank countries according to the regularity, quality and scope of their TE reports, and seeks to increase transparency and accountability in the TE field“.
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