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Publications List

This list includes a partial number of publications, from 1990 to date. To see the complete list, please go to https://repository.cepal.org

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Publication cover
November 2023 |
  • Redonda, Agustin
  • Von Haldenwang, Christian
  • Berg, Sofía

Tax expenditures are deviations from the benchmark tax system which provides preferential tax treatment. Governments use them to pursue different...

Publication cover
October 2023 |
  • Cetrángolo, Oscar
  • Calligaro, Florencia
  • Fonteñez, María Belén
  • Morán, Dalmiro

Una de las principales debilidades estructurales de los sistemas tributarios de América Latina y el Caribe es el escaso peso relativo del impuesto...