The Inter-Amercian Center of Tax Administrations (CIAT) has just published “Panorama de los gastos tributarios en América Latina / 2025”.
The Inter-American Center of Tax Administrations (CIAT) maintains and updates TEDLAC, a comprehensive database documenting 17,488 tax expenditure items across 18 Latin American countries. This resource systematically collects official reports at the highest possible level of disaggregation. TEDLAC facilitates essential cost-benefit analysis of fiscal incentives, enabling policymakers to evaluate revenue forgone against intended policy objectives and sectoral benefits. This working paper by Fernando Peláez Longinotti provides a general overview of tax expenditures in Latin America based on TEDLAC analysis, presenting relevant results from diverse perspectives and exploring the tool’s potential. It is available in Spanish.
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