Counted But Not Accountable: Tax Expenditure Transparency in Latin America

Jun 10, 2019

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.

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