Tax Expenditures

The analysis of tax expenditures has been part of many programs of CIAT general assemblies and technical conferences. In 2011, the Handbook of Best Practices on the Measurement of Tax Expenditures: an Ibero-American experience,was published in Spanish, English and Portuguese.

Since then, CIAT monitors the evolution of tax expenditures in Latin America and develops a database of the most important tax benefits and incentives– from central, national or federal governments-that are in force in the 18 countries of the Region. This allows us to know the evolution of their tax cost over time, both at aggregate and by tax level, as well as their composition by type of tax expenditure and budget or economic sector.

The working paper 02-2014 ”Tax expenditures in Latin America: 2008-2012” reviewed the database and described the main trends that show tax expenditures in Latin America. The most relevant statistical data of this study are available at the section Tax expenditures 2008-2012. The update is analyzed in the Working Paper 06-2017 “Overview of Tax Expenditures in Latin America, main statistics of the CIAT Database”, by Fernando Peláez Longinotti. The data is accessible in the sections Update of Tax Expenditures 2016 Database by country and Update of Tax Expenditures 2016 Consolidated Database.

 

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