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Medicin de las renuncias recaudatorias en Amrica LatinaMEASUREMENT OF TAX EXPENDITURES IN LATINAMERICARaymundo Miguel Campos VzquezThank you for your interest inthis ECLAC publicationPlease register if you would like to receive information on our editorialproducts and activities.When you register,you may specify your particularareas of interest and you will gain access to our products in other DocumentsMeasurement of tax expenditures in Latin America Raymundo Miguel Campos VzquezThis document was prepared by Raymundo Miguel Campos Vzquez,Consultant of the Economic Development Division of the Economic Commission for Latin America and the Caribbean(ECLAC),as part of the activities of the ECLAC and Deutsche Gesellschaft fr Internationale Zusammenarbeit(GIZ)project“Recover better:Overcoming the COVID-19 Pandemic Consequences in Latin America and the Caribbean”.The author wishes to thank Francisco Javier Arias Vzquez,Mara Eugenia Romero Torres,Claudia Leticia Camargo Rojas and Vctor Mauricio Rodrguez Ramos of the Secretariat of Finance and Public Credit of Mexico,and Daniel Titelman,Noel Prez Bentez,Michael Hanni,Ivonne Gonzlez and Jean-Baptiste Carpentier of ECLAC for their valuable contributions and suggestions.The research assistance of Alfonso Medina Velzquez in the preparation of this report is also gratefully acknowledged.The views expressed in this document,which is the translation of an original that has been reproduced without formal editing,are those of the author and do not necessarily reflect the views of the Organization or the countries it represents.United Nations publication LC/TS.2022/148Distribution:LCopyright United Nations,2022All rights reservedPrinted at United Nations,SantiagoS.22-00761This publication should be cited as:R.M.Campos Vzquez,“Measurement of tax expenditures in Latin America”,Project Documents(LC/TS.2022/148),Santiago,Economic Commission for Latin America and the Caribbean(ECLAC),2022.Applications for authorization to reproduce this work in whole or in part should be sent to the Economic Commission for Latin America and the Caribbean(ECLAC),Documents and Publications Division,publicaciones.cepalun.org.Member States and their governmental institutions may reproduce this work without prior authorization,but are requested to mention the source and to inform ECLAC of such reproduction.ECLAC Measurement of tax expenditures in Latin America3ContentsSummary.7Introduction.9I.Conceptual discussion.11A.Context and relevance of tax revenues to the economy,to total revenues and as a source of financing for public expenditure and international comparisons.11B.Evaluations of the effectiveness of the tax treatments,which represent a tax expenditure,in order to improve efficiency.18C.Evolution,volume and composition of tax expenditures.22II.Detailed review of the Reports on Tax expenditures published in Latin American countries.27A.Conceptualization in the reports on tax expenditures.27B.Recent developments in reports on tax expenditures.30C.Methodologies used in the reports on tax expenditures.31D.Sources of information used for the estimation of tax expenditures by country.32E.Estimates of tax expenditures.36III.Mexicos experience with the analysis of the impact of tax expenditures on income tax and VAT.39A.Sources of information.39B.Methodological Aspects.40C.Main results.421.Corporate income tax.442.Personal income tax.473.VAT.504.Special taxes.525.Tax Incentives.526.Summary.54ECLAC Measurement of tax expenditures in Latin America4IV.Proposed elements to be included in a methodological guide for the estimation and analysis of tax expenditures based on best practices identified in Latin America.57V.Recommendations for the improvement of the estimation and evaluation of tax expenditures to promote sustainable and inclusive development.61Bibliography.65Annexes.69Annex 1.70Annex 2.77Annex 3.77Annex 4.104TablesTable 1 Latin America(17 countries)and subregions:general government tax revenues,20092020.12Table 2 Typology of tax expenditures.14Table 3 Possible benefits and costs of tax expenditures.17Table 4 Advantages and disadvantages related to tax incentives.22Table 5 Comparison of the conceptualization of tax expenditures.28Table 6 Sources of information for the estimation of tax expenditures.33Table 7 Comparison of timing and disaggregation of information in the reports on tax expenditures.35Table 8 Latin America:comparison of the main tax expenditures .38Table 9 Tax expenditures by type of treatment,20202022.43Table 10 Main tax expenditures for corporate income,20202022.45Table 11 Distribution by income decile of the main tax expenditures in terms of corporate income tax.46Table 12 Main tax expenditures in terms of persons incomes,20202022.48Table 13 Distribution by income decile of main tax expenditures in terms of personal income tax.49Table 14 Tax expenditures for the VAT,20202022.51Table 15 Distribution per income decile of the main tax expenditures for VAT.52Table 16 Tax expenditures i