Across Latin America, tax expenditures are reducing government revenues by between 10 and 20 percent, but adequate information on their objectives, beneficiaries, and ultimate impact is lacking. This brief looks at some more general data on transparency practices on tax expenditures and then presents the results of a mini-survey for Latin America to facilitate cross-country comparisons and encourage debate on areas in which governments need to improve on their tax expenditure transparency practices.
- Latin America Tax Expenditure Research, Advocacy, and Learning (LATERAL) project overview
- Tax Expenditures in Latin America: A Civil Society Perspective (January 2019)
- Evaluating Tax Expenditures: A Framework for Civil Society Researchers (June 2018)
- A Quick Guide to Researching Tax Expenditures in Latin America (June 2018)
- Tax Expenditures and Inequality in Latin America (June 2018)