The Latin America Tax Expenditure Research, Advocacy, and Learning Project

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.

LATERAL Project Publications

These resources are available for download in English and Spanish.

Evaluating Tax Expenditures: A Framework for Civil Society Researchers

This paper provides a guide to assessing a country’s overall framework for establishing, reporting on, and evaluating tax expenditures using criteria that characterizes a good tax system: transparency, accountability, equity, efficiency, and adequacy.

Evaluating Tax Expenditures: A Framework for Civil Society Researchers
A Quick Guide to Researching Tax Expenditures in Latin America

This guide provides an introduction to approaches that can be used to develop a research and advocacy plan for those who are new to analyzing taxes and tax expenditures in Latin America. It focuses on how to define the problem you wish to research and the sources of information that can be used to understand and develop possible solutions.

A Quick Guide to Researching Tax Expenditures in Latin America
Tax Policy and Inequality in Latin America

Taxation is an important policy tool for promoting revenue mobilization and economic development. However, it also has important implications in terms of inequality. In countries where inequality is increasing, the redistributive role of taxation has appeared as a central element of policy discussions and research analyses. This paper contributes to the debate by focusing on the case of Latin America. It describes the evolution of taxation and its redistributive implications for the region over the last few decades.

Tax Policy and Inequality in Latin America
Tax Expenditures and Inequality in Latin America

This paper explores one aspect of tax policy — tax expenditures — and its impact on inequality in Latin America. Tax expenditures are provisions that reduce the amount of tax that is paid by providing special treatment to a particular class of individual, industry, or activity. They can impact inequality directly, by giving preference to certain groups over others, or indirectly, by reducing the revenues available for redistributive spending. Tax expenditures are significant in the Latin American context because of the magnitude of the revenue loss they cause and the resulting impact on public spending.

Tax Expenditures and Inequality in Latin America

LATERAL Project Partners