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.

Counted But Not Accountable: Tax Expenditure Transparency in Latin America

Counted But Not Accountable: Tax Expenditure Transparency in Latin America

LATERAL Posts from the Open Budgets Blog

Learn more about our partners’ work.

As our countries confront the pandemic, governments must review and eliminate tax privileges

As our countries confront the pandemic, governments must review and eliminate tax privileges

Civil Society Groups Across Latin America are Starting to Question Tax Expenditures

Civil Society Groups Across Latin America are Starting to Question Tax Expenditures

Tax Expenditures and Inequality in Latin America: News from a Collaborative Civil Society Partnership

Tax Expenditures and Inequality in Latin America: News from a Collaborative Civil Society Partnership

LATERAL Project Partners

Instituto Centroamericano de Estudios Fiscales (ICEFI)

Instituto Centroamericano de Estudios Fiscales (ICEFI)

La Asociación Civil por la Igualdad y la Justicia (ACIJ)

La Asociación Civil por la Igualdad y la Justicia (ACIJ)

Instituto de Estudos Socio-Economicos (INESC)

Instituto de Estudos Socio-Economicos (INESC)

Other Resources

Promoting equity through taxation in developing countries: What do we know? And what role can civil society play?

Promoting equity through taxation in developing countries: What do we know? And what role can civil society play?

A Guide to Transparency in Public Finances: Looking Beyond the Budget

A Guide to Transparency in Public Finances: Looking Beyond the Budget