The goal of Latin America Tax Expenditure Research, Advocacy, and Learning (LATERAL) project is to support civil society work to increase the transparency, equity, and accountability of tax expenditure policies at the country and regional levels in Latin America. Through LATERAL, the International Budget Partnership, partnering with ten Latin American civil society organizations, seeks to promote policy reform by shedding light on the impact of tax expenditures on inequality across the region, raising public awareness of the importance of the issue, and pursuing a coordinated advocacy effort both within individual countries and at the regional level.
LATERAL is an innovative collaborative research, capacity building, and advocacy initiative that begin in 2016. With coordination and assistance from IBP, our ten civil society partners have undertaken analyses comparing tax expenditure policies and practices across the Latin American region and examining the impact of these policies and practices on inequality. The LATERAL project has built an energized regional community, where civil society members learn from and help each other improve research, advocacy, and communication around tax issues.