Tax incentives for businesses in Latin America and the Caribbean. Summary

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cepal.bibLevelDocumento Completo
cepal.callNumberLC/TS.2020/19
cepal.divisionEngEconomic Development Division
cepal.divisionSpaDivisión de Desarrollo Económico
cepal.docTypeDocumentos de proyectos e investigación
cepal.jobNumberS1901195_en
cepal.projectProyecto "Promoción de la Revisión de los Incentivos Fiscales para Empresas en América Latina y el Caribe"
cepal.sdg1
cepal.topicEngFISCAL AFFAIRS
cepal.topicEngPUBLIC ADMINISTRATION
cepal.topicSpaASUNTOS FISCALES
cepal.topicSpaGESTIÓN PÚBLICA
cepal.workareaEngECONOMIC DEVELOPMENT
cepal.workareaSpaDESARROLLO ECONÓMICO
dc.contributor.entityNU. CEPAL
dc.contributor.institutionOXFAM
dc.coverage.spatialEngLATIN AMERICA AND THE CARIBBEAN
dc.coverage.spatialSpaAMERICA LATINA Y EL CARIBE
dc.date.accessioned2020-02-27T20:54:27Z
dc.date.available2020-02-27T20:54:27Z
dc.date.issued2020-02-27
dc.description.abstractThis paper analyses tax incentive policies for businesses in Latin American countries to promote the discussion and review of these instruments with the aim of building tax systems that foster investment, while continuing to provide the necessary resources to attain the Sustainable Development Goals (SDGs). The amount of revenue that is lost because of tax incentives is not insignificant, in terms of both the size of the economy and total government revenues and public spending on health, education and social care. Moreover, the few cost-benefit studies that have been carried out in the region show that these incentives are not cost efficient, so there is ample space to rationalize their use and to improve their design and focus. The effectiveness of tax incentives depends, to a large extent, on good governance in their design, implementation, monitoring and evaluation, with particular importance given to transparency and accountability. Although the region has made progress in terms of measuring and publishing the fiscal cost of these incentives, there is still a long way to go to improve their governance. This document sets out guidelines in this regard.
dc.description.tableOfContentsI. Reviewing and assessing tax expenditures .-- II. Tax expenditures in Latin America and the Caribbean. What type of tax expenditures are in place? What is the value of the public resources foregone due to tax expenditures in the countries of Latin America and the Caribbean? .-- III. Tax incentives for businesses in the region. What types of business incentive are used in the region and how effective are they? How do tax incentives for businesses in Latin America differ from those in the rest of the world? What is the fiscal cost of business incentives in the region? Do business incentives succeed in attracting investment? Do the benefits of business incentives outweigh the costs? .-- IV. Governance and the political economy of tax incentives for businesses .-- V. Policy challenges.
dc.formatTexto
dc.format.extent28 páginas.
dc.format.mimetypeapplication/pdf
dc.identifier.unSymbolLC/TS.2020/19
dc.identifier.urihttps://hdl.handle.net/11362/45204
dc.language.isoeng
dc.physicalDescription28 p.
dc.publisherECLAC
dc.publisherOXFAM
dc.publisher.placeSantiago
dc.relation.isPartOfSeriesDocumentos de Proyectos
dc.relation.translationLanguagespa
dc.relation.translationRecordLos incentivos fiscales a las empresas en América Latina y el Caribe. Síntesis
dc.relation.translationUrihttps://hdl.handle.net/11362/45201
dc.rights.coarDisponible
dc.subject.unbisEngTAX INCENTIVES
dc.subject.unbisEngINDUSTRIAL ENTERPRISES
dc.subject.unbisEngBUSINESS ENTERPRISES
dc.subject.unbisEngINVESTMENTS
dc.subject.unbisEngFISCAL POLICY
dc.subject.unbisEngTAX REVENUES
dc.subject.unbisEngECONOMETRIC MODELS
dc.subject.unbisEngCOST-BENEFIT ANALYSIS
dc.subject.unbisEngECONOMIC DEVELOPMENT
dc.subject.unbisSpaINCENTIVOS FISCALES
dc.subject.unbisSpaEMPRESAS INDUSTRIALES
dc.subject.unbisSpaEMPRESAS COMERCIALES
dc.subject.unbisSpaINVERSIONES
dc.subject.unbisSpaPOLITICA FISCAL
dc.subject.unbisSpaINGRESOS FISCALES
dc.subject.unbisSpaMODELOS ECONOMETRICOS
dc.subject.unbisSpaANALISIS COSTO-BENEFICIO
dc.subject.unbisSpaDESARROLLO ECONOMICO
dc.titleTax incentives for businesses in Latin America and the Caribbean. Summary
dc.type.coarlibro
dspace.entity.typePublication
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