The Preliminary Overview of the Economies of Latin America and the Caribbean, 2023 shows that economic activity in Latin America and the Caribbean...
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The 2023 edition of the Economic Survey of Latin America and the Caribbean, its seventy-fifth issue, consists of three parts. Part I outlines the...
Tax expenditures are deviations from the benchmark tax system which provides preferential tax treatment. Governments use them to pursue different...
In 2022, the fiscal situation in Latin America and the Caribbean was characterized by rising tax revenues and declining in public spending,...
The tax system is one of the main instruments used by the State to finance the provision of public goods and services. In the tax system, there...