One of the three issues our research has identified that characterizes the management of tax expenditures in Latin America is decision-making processes that are opaque, closed to a limited number of actors, and not linked to the annual budget process. In this brief, we look at the ways in which governments decide upon and manage tax expenditures and the degree to which current arrangements allow for their effective use as fiscal policy instruments.
This publication is part of the LATERAL project, which has brought together a group of civil society organizations from across Latin America and the Caribbean to better understand and influence the ways in which governments use—or abuse—tax expenditures as tools for fiscal policy and economic development.