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1、THE GLOBAL TAX EXPENDITURES TRANSPARENCY INDEX COMPANION PAPERAgustin Redonda Lucas Millan Christian von Haldenwang Flurim AliuTAX EXPENDITURESLABCOMPANION PAPER TO THE GLOBAL TAX EXPENDITURES TRANSPARENCY INDEXCONTENT TABLEISBN 978-3-96021-215-7 DOI https:/doi.org/10.23661/r3.2023 German Institute

2、of Development and Sustainability(IDOS)Deutsches Institut fr Entwicklung und Nachhaltigkeit gGmbHTulpenfeld 6,53113 BonnTel.:+49(0)228 94927-0Fax:+49(0)228 94927-130Email:idosidos-research.dehttp:/www.idos-research.deExcept as otherwise noted this publication is licensed under Creative Commons Attri

3、bution(CC BY 4.0).You are free to copy,communicate and adapt this work,as long as you attribute the German Institute of Development and Sustainability(IDOS),the Council on Economic Policies(CEP)and the authors.3 LIST OF ABBREVIATIONS4 ABSTRACT5 1 INTRODUCTION 7 2 FIVE DIMENSIONS AND 25 INDICATORS 2.

4、1.Public Availability 2.2.Institutional Framework 2.3.Methodology and Scope 2.4.Descriptive Tax Expenditure Data 2.5.Tax Expenditure Assessment18 3 ASSUMPTIONS,METHODOLOGICAL CHOICES AND LIMITATIONS 3.1.Scoring Method 3.2.Equal Weighting,Dependency and Interaction between Indicators 3.3.No Revenue F

5、orgone Assessment 3.4.No Assessment of TE Policy 3.5.Main TE Report and Referenced Material 3.6.Underreporting23 4 CONDUCTING A GTETI ASSESSMENT 4.1.Step I Identification of the Main TE Report 4.2.Step II Running the GTETI Assessment 4.3.Step III Reconciliation 4.4.Step IV Consolidation 4.5.Step V R

6、eaching Out to Governments29 APPENDIX 1:AN IDEAL TAX EXPENDITURE REPORT34 APPENDIX 2:GTETI SCORING SHEETCOMPANION PAPER TO THE GLOBAL TAX EXPENDITURES TRANSPARENCY INDEX3BMZBundesministerium fr wirtschaftliche Zusammenarbeit und Entwicklung Federal Ministry for Economic Cooperation and DevelopmentCE