documento electrónico

Inglés

Documentos de Trabajo - CIAT

2017

20 p.

In this document, a general overview of tax expenditures in Latin America is presented, based on the exploration of the DBTE, displaying the observable results in the dimensions of greatest interest and showing the potential for analysis provided by this tool

Introduction 1. The practice of tax expenditure reports 2. The Panorama in Latin America 3. Tax expenditures reports consulted