Instituto Centroamericano de Estudios Fiscales (ICEFI) is an independent think and do tank that produces research and technical analysis on fiscal issues in Central America. ICEFI also provides information, advice and capacity building on these issues, especially to members of legislative powers, local authorities, and civil society organizations. With a comprehensive and long-term vision, ICEFI promotes discussion and reflection aiming to seek consensus and agreements that contribute to building equitable, democratic and prosperous societies.