Tax expenditures are generally defined as those government expenditures carried out through tax legislation …, regulations, and practices that reduce or defer taxes for some taxpayers. There is a general concern that the tax expenditures … systems. Many countries in Latin American and a few in the Caribbean already estimate their tax expenditures; but in many …

This paper revisits the relationship between labour taxation and international trade, focusing on the role of domestic …

The level and composition of public expenditures and revenues both have implications for economic development, as shown … distribution-friendly expenditures in a crisis. …