Contributor: Paolo de Renzio

Tax Expenditures Country Report: Brazil

, , and | 25 February 2025
Fiscal, Discussion Notes | Tags: Brazil, GTED, GTETI, Tax Expenditures
Tax expenditures in Brazil corresponded to 4.78% of Gross Domestic Product (GDP) in 2023, taking only the federal level into account. If state-level tax expenditures are included, the share reaches 7.2% of GDP in 2023. ... continue reading

Is It Time to Rationalize Tax Expenditures?

, , and | 19 April 2022
Fiscal, Blog | Tags: Tax Expenditures, Tax Reform
As developing countries recover from the pandemic, they will need to bring their public finances to a more sustainable position, by streamlining public spending and strengthening the revenue base. The need to mobilize additional resources has been exacerbated by the recent economic turmoil triggered by ... continue reading

Civil Society Groups Across Latin America Are Starting to Question Tax Expenditures

and | 21 March 2019
Fiscal, Blog | Tags: Tax Expenditures
How governments raise the revenues they need to support public spending is a fundamental aspect of public finance. Despite this, taxation has been the focus of limited analysis and action by civil society groups around the world, especially in developing countries. But in recent years, ... continue reading