Dimensions of Tax Expenditures: A second-level exploration in the CIAT Tax Expenditure Database

In this work, the results of the Tax Expenditures that are included in the Tax Expenditure Database of the Latin American and the Caribbean (TEDLAC) were analyzed at a second level of disaggregation. We focus on two of the dimensions offered by the data: on one hand, the tax expenditures delivered as tax incentives or as tax benefits according to the object of the exceptions; on the other hand, according to the budgetary sectors associated with the tax expenditures.

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