In this document, a general overview of tax expenditures in Latin America is shown, based on the exploration of TEDLAC, displaying the observable results in the dimensions of greatest interest and also presenting the potential for analysis provided by this tool.

The Tax Expenditure Database of Latin America and the Caribbean (TEDLAC), is elaborated from the systematic recording of the information contained in the reports, with an opening to the highest level of disaggregation allowed in each report, plus an analysis of the country regulations that give rise to the exceptions.

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