Counted But Not Accountable: Tax Expenditure Transparency in Latin America


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.











tax expenditure transparency in latin america spanish ibp 2019.pdf

pdf, 0.67 MB

tax expenditure transparency in latin america english ibp 2019.pdf

pdf, 0.66 MB
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