Tax Expenditures in Latin America: A Review

On December 9th, 2024, the OECD published a report titled “Latin American Economic Outlook 2024: Financing Sustainable Development” (LAEO), and it contains a scathing assessment of fiscal policies in the region. As stated by the Organization, tax revenues of Latin American and Caribbean (LAC) countries averaged 21.5% of GDP in 2022, which was considerably lower than the OECD average of 34%…

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