The Latin America Tax Expenditure Research, Advocacy, and Learning Project
The goal of Latin America Tax Expenditure Research, Advocacy, and Learning (LATERAL) project is to support civil society work to increase the transparency, equity, and accountability of tax expenditure policies at the country and regional levels in Latin America.
Through LATERAL, the International Budget Partnership, partnering with ten Latin American civil society organizations, seeks to promote policy reform by shedding light on the impact of tax expenditures on inequality across the region, raising public awareness of the importance of the issue, and pursuing a coordinated advocacy effort both within individual countries and at the regional level.;
LATERAL is an innovative collaborative research, capacity building, and advocacy initiative that begin in 2016. With coordination and assistance from IBP, our ten civil society partners have undertaken analyses comparing tax expenditure policies and practices across the Latin American region and examining the impact of these policies and practices on inequality. The LATERAL project has built an energized regional community, where civil society members learn from and help each other improve research, advocacy, and communication around tax issues.
LATERAL Project Publications
These resources are available for download in English and Spanish.
Reforming the governance of tax expenditures in Latin America
Counted But Not Accountable: Tax Expenditure Transparency in Latin America
Tax Expenditures in Latin America: A Civil Society Perspective
Evaluating Tax Expenditures: A Framework for Civil Society Researchers
A Quick Guide to Researching Tax Expenditures in Latin America
Tax Policy and Inequality in Latin America
Tax Expenditures and Inequality in Latin America
LATERAL Posts from the Open Budgets Blog
Learn more about our partners’ work.