Agrégateur de flux

Revised version, December 2025

Tax expenditures (TEs) are benefits granted through the tax system that lower government revenue and the tax liability of beneficiaries. Governments worldwide use TEs to pursue different policy goals such as attracting investment, boosting innovation and mitigating inequality. At the same time, TEs are costly: according to the Global Tax Expenditures Database (GTED), the worldwide average over the 1990-2023 period is 3.7 percent of GDP and 23.0 percent of tax revenue (Redonda et al., 2025). When ill designed, they can be ineffective in reaching their stated goals. They can also be highly distortive and trigger negative externalities. Yet, despite the fact that TEs have similar effects on public budgets as direct spending programmes, the lack of transparency in the TE field is striking, as only 116 out of 218 jurisdictions have reported on TEs at least once since 1990.1 In addition, the quality, regularity and scope of such reports are highly heterogeneous and, in many cases, do not allow to engage in meaningful discussions on the effectiveness and efficiency of TEs. The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of TE reporting covering jurisdictions worldwide. It provides a systematic framework to rank jurisdictions according to the regularity, quality and scope of their TE reports, and seeks to increase transparency and accountability in the TE field. Note that countries are not scored, ranked or compared on the size of revenue forgone reported, nor on the quality of their TE policy as such. This new version of the Companion Paper introduces the GTETI, outlines the updates made to the index since December 2024, and provides an in-depth explanation of its five dimensions and 25 indicators. It also discusses the rationale, scope, methodology, and assumptions underpinning the GTETI assessment process. The Companion Paper explains the limitations and issues users should bear in mind when consulting the index, which is publicly available free of charge on the Tax Expenditures Lab website,  www.taxexpenditures.org.

Revised version, December 2025

Tax expenditures (TEs) are benefits granted through the tax system that lower government revenue and the tax liability of beneficiaries. Governments worldwide use TEs to pursue different policy goals such as attracting investment, boosting innovation and mitigating inequality. At the same time, TEs are costly: according to the Global Tax Expenditures Database (GTED), the worldwide average over the 1990-2023 period is 3.7 percent of GDP and 23.0 percent of tax revenue (Redonda et al., 2025). When ill designed, they can be ineffective in reaching their stated goals. They can also be highly distortive and trigger negative externalities. Yet, despite the fact that TEs have similar effects on public budgets as direct spending programmes, the lack of transparency in the TE field is striking, as only 116 out of 218 jurisdictions have reported on TEs at least once since 1990.1 In addition, the quality, regularity and scope of such reports are highly heterogeneous and, in many cases, do not allow to engage in meaningful discussions on the effectiveness and efficiency of TEs. The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of TE reporting covering jurisdictions worldwide. It provides a systematic framework to rank jurisdictions according to the regularity, quality and scope of their TE reports, and seeks to increase transparency and accountability in the TE field. Note that countries are not scored, ranked or compared on the size of revenue forgone reported, nor on the quality of their TE policy as such. This new version of the Companion Paper introduces the GTETI, outlines the updates made to the index since December 2024, and provides an in-depth explanation of its five dimensions and 25 indicators. It also discusses the rationale, scope, methodology, and assumptions underpinning the GTETI assessment process. The Companion Paper explains the limitations and issues users should bear in mind when consulting the index, which is publicly available free of charge on the Tax Expenditures Lab website,  www.taxexpenditures.org.

Revised version, December 2025

Tax expenditures (TEs) are benefits granted through the tax system that lower government revenue and the tax liability of beneficiaries. Governments worldwide use TEs to pursue different policy goals such as attracting investment, boosting innovation and mitigating inequality. At the same time, TEs are costly: according to the Global Tax Expenditures Database (GTED), the worldwide average over the 1990-2023 period is 3.7 percent of GDP and 23.0 percent of tax revenue (Redonda et al., 2025). When ill designed, they can be ineffective in reaching their stated goals. They can also be highly distortive and trigger negative externalities. Yet, despite the fact that TEs have similar effects on public budgets as direct spending programmes, the lack of transparency in the TE field is striking, as only 116 out of 218 jurisdictions have reported on TEs at least once since 1990.1 In addition, the quality, regularity and scope of such reports are highly heterogeneous and, in many cases, do not allow to engage in meaningful discussions on the effectiveness and efficiency of TEs. The Global Tax Expenditures Transparency Index (GTETI) is the first comparative assessment of TE reporting covering jurisdictions worldwide. It provides a systematic framework to rank jurisdictions according to the regularity, quality and scope of their TE reports, and seeks to increase transparency and accountability in the TE field. Note that countries are not scored, ranked or compared on the size of revenue forgone reported, nor on the quality of their TE policy as such. This new version of the Companion Paper introduces the GTETI, outlines the updates made to the index since December 2024, and provides an in-depth explanation of its five dimensions and 25 indicators. It also discusses the rationale, scope, methodology, and assumptions underpinning the GTETI assessment process. The Companion Paper explains the limitations and issues users should bear in mind when consulting the index, which is publicly available free of charge on the Tax Expenditures Lab website,  www.taxexpenditures.org.

Le Collège d’Europe nommera vendredi 12 décembre la vice-rectrice Ewa Ośniecka-Tamecka rectrice par intérim, après la démission de l’ancienne cheffe de la diplomatie de l’UE Federica Mogherini, qui fait l’objet d’une enquête pour fraude, selon deux personnes du Collège proches du dossier.

The post EXCLUSIF : Le Collège d’Europe va nommer une rectrice par intérim après la démission de Mogherini dans le cadre d’une enquête pour fraude appeared first on Euractiv FR.

La ministre allemande de l’Économie, Katherina Reiche, se rendra en Israël la semaine prochaine et emmènera avec elle un groupe de dirigeants du secteur de la défense, signe que les relations militaires entre l’Allemagne et Israël se renforcent après une brève période de tension.

The post Une ministre allemande se rendra en Israël avec des PDG du secteur de la défense appeared first on Euractiv FR.

Mettre en valeur le patrimoine culturel des Aborigènes, c'est ce à quoi se consacre l'avocate et universitaire australienne Larissa Behrendt, spécialisée dans la défense de leurs droits. Elle a travaillé à cette fin dans de nombreux domaines (éducation, arts…), et recourt également à la (…) / Australie, Aborigènes, Littérature, Royaume-Uni

Les catholiques du monde entier vénèrent différentes invocations de la Vierge, même si tous ne savent pas clairement qu'ils adressent en fin de compte leurs prières à la même figure.

Les États membres de l’UE ont convenu jeudi 11 décembre de geler indéfiniment les avoirs souverains russes, levant ainsi un obstacle majeur à la mise en œuvre d’un « prêt de réparation » de 210 milliards d’euros pour l’Ukraine.

The post L’UE donne son feu vert à l’immobilisation indéfinie des avoirs russes appeared first on Euractiv FR.

The Trump administration’s decision risks undermining the U.S. in its protracted technology competition with China.

La Commission européenne menace Budapest de nouvelles poursuites judiciaires pour avoir autorisé la compagnie pétrolière nationale MOL à utiliser le controversé Traité sur la charte de l’énergie (TCE) afin de poursuivre un autre État membre, en violation flagrante d’une décision de la justice européenne.

The post La Hongrie sous les feux de la rampe pour son utilisation du Traité sur la charte de l’énergie appeared first on Euractiv FR.

Source : © European Union, 2025 - EP

Source : © European Union, 2025 - EP

U.S. intervention in Latin America could put China’s growing influence there in jeopardy. That might be the real goal.

Dans les négociations de paix actuelles, la question la plus lourde de conséquences pour l’avenir de l’Ukraine reste celle du tracé de sa frontière après la guerre.

The post Guerre en Ukraine : dans le débat sur les concessions territoriales, l’UE renvoie la décision à Kiev appeared first on Euractiv FR.

En 1913, pendant la révolution mexicaine, l'écrivain américain Ambrose Bierce, septuagénaire parti rejoindre les troupes de Pancho Villa, disparaît. On ne sait toujours pas aujourd'hui ce qu'il est devenu. Les théories vont bon train : un assassinat par Villa ? une mort simulée, pour mieux (…) / Mexique, Littérature

L'année 2025 s'en va, c'est une nouvelle année qui s'annonce. À cette occasion, BBC Afrique vous fait revisiter ses articles sur l'actualité africaine et mondiale qui ont été les plus lus au cours de cette année.

L'année 2025 s'en va, c'est une nouvelle année qui s'annonce. À cette occasion, BBC Afrique vous fait revisiter ses articles sur l'actualité africaine et mondiale qui ont été les plus lus au cours de cette année.

Dans un entretien accordé à France 24 depuis Kinshasa, l'opposant congolais Martin Fayulu affirme que l'accord entre Paul Kagamé et Félix Tshisekedi conclu sous l’égide de Donald Trump à Washington le 4 décembre est "un piège" tendu par le président rwandais à son homologue congolais. Il accuse les deux dirigeants d'être "coupables" et appelle à un dialogue national inclusif au Congo, y compris avec Joseph Kabila.

India has detailed systems for measuring poverty. But when it comes to wealth, the data goes dark.